Panel discussion on the consultation for sustainability assurance, ethics and independence for sustainability and using the work of an external expert

Greg Schollum joined the IAASB in January 2023 after being nominated by External Reporting Board of New Zealand.

Thirty-four of his 42-year career has involved him in an audit capacity in both the public and private sectors. He has served on standard-setting boards in New Zealand and internationally, including serving for five years on the International Public Sector Accounting Standards Board.

Mr. Schollum graduated with a Bachelor of Management Studies (Major in Accounting) from the University of Waikato, New Zealand.

Channa Wijesinghe, FCPA, FCA, became a member of the International Ethics Standards Board for Accountants in January 2022. He was nominated by the Accounting Professional & Ethical Standards Board (APESB), Australia. 

Mr. Wijesinghe is currently the CEO of the Accounting Professional & Ethical Standards Board (APESB) and was the inaugural Technical Director during APESB's first decade of operations (2007-2016). As CEO, he manages the implementation of the Board's strategy, national and international stakeholder engagement, operations and technical work program. In addition, he functions as the Chair of the Board's standard development taskforces. He has also represented Australia's interests at the IESBA's National Standards Setters Group since 2009.

At IESBA, Mr Wijesinghe is a Member of the IESBA’s Planning Committee, Tax Planning and Related Services Taskforce and the Sustainability Taskforce. In December 2023, he was appointed as the Chair of the IESBA’s Firm Culture and Governance Working Group.

Mr. Wijesinghe worked in public practice with EY and Deloitte from 1994 to 2004 and was an Audit Director at Deloitte, Melbourne. He also spent several years in energy companies in financial reporting roles, including ASX listed AGL Energy (2005-2006) and was a member of the AGL IFRS project team.

Mr. Wijesinghe is an accounting graduate of Monash University and holds an MBA from Deakin University. He has also completed the Advanced Management Program of Melbourne University and is a Graduate Member of the Australian Institute of Company Directors.

Darby Healey is an Audit Partner at KPMG. She joined the firm in 1997 and has extensive experience working with clients in both New Zealand and the United States.

She is currently a member of the KPMG NZ Board, and has held several key leadership positions, including serving as Head of Audit Quality, Audit Risk Partner and Ethics and Independence Partner.

Darby is a member of CA ANZ and a fellow of CPA Australia and was previously on the XRB’s Audit Technical Reference Group.