David Frederick is Managing Director of Marcus Bishop Associates Chartered Certified Accountants, which he established in June 1995. He was Chief Accounting Examiner for the ICSA (The Governance Institute) from 2007-2017, a Principal University Lecturer, and has lectured in accounting and business globally including in, Angola, The Gambia, Jamaica, Nigeria, Poland, and St Lucia.

Mr. Frederick is the Association of Accounting Technicians (AAT) Immediate Past President and chair of the Remuneration Board. He previously chaired the AAT Management Board and Education Training & Monitoring Board. He is also a board member of the Pentecostal Credit Union, a former member of the Audit Committee member of two London based credit unions and has been a member of the HMRC Customer Journey Experience working party. Mr. Frederick has also authored six accounting and business books plus numerous articles.

Mr. Frederick is a Fellow Member of the Association of Accounting Technicians, Association of Chartered Certified Accountants, and Chartered institute of Public Finance and Accountancy. He is also Fellow Member of the Chartered Management Institute. He has an MBA from Manchester Business School and a BA Hons Economics from De Montfort University. Mr. Frederick is an associate member of the Association of Fraud Examiners and holds a Post Graduate Certificate in Teaching in Higher Education.

IFAC welcomes the opportunity to comment on the FATF’s review of Recommendation 24 relating to beneficial ownership transparency. IFAC—and the global accountancy profession that we represent—strongly supports the work of the FATF and others in advancing the fight against money laundering, terrorism financing and the proliferation of weapons of mass destruction.

Tashia Batstone, MBA, FCPA, FCA, ICD.D joined the IFAC Board in November 2021. She was nominated by the Chartered Professional Accountants of Canada (CPA Canada). Ms. Batstone previously served as Technical Advisor on the IFAC Board and was a member of IFAC's Technical Advisory Committee.

Ms. Batstone is President and CEO of FP Canada, the leading body for the financial planning profession in Canada. Previously, Ms. Batstone held senior leadership roles within the CPA profession in Canada at both the provincial and national level. As Senior Vice President of External Relations and Business Development at CPA Canada, she led transformational change initiatives for the accounting profession both in Canada and on the international stage. As Vice-President Education Services at CPA Canada, she played a significant role in the unification of the accountancy profession and led the development of the CPA Certification Program.

Prior to joining CPA Canada, Ms. Batstone served five years as CEO of the Institute of Chartered Accountants of Newfoundland and Labrador. In 2020, Ms. Batstone was named in Practice Ignition's top 50 women in accounting globally.

Ms. Batstone has extensive experience in Board Governance and serves on not-for-profit boards including the World Association of Girl Guides and Girl Scouts.

Patricia Stock is the CEO of the South African Institute of Chartered Accountants. Her previous experience includes being a co-founder and former CEO of MGI RAS, a member firm of MGI Worldwide. A Chartered Accountant (South Africa) and Chartered Director (South Africa), Ms. Stock has held various senior executive and non-executive directorship roles, including working in the public and private sectors, advisory, skills development, and assurance, including auditing United Nations’ organizations during her tenure at the Auditor General of South Africa’s office. She also serves as the Head of Transformation (DEI) at a global firm..

Ms. Stock is a Certified ESG Analyst (CESGA®) with a specialization in governance, audit, and IFRS. She also holds a master’s in international accounting.

Rosemary McGuire is Vice-President, Research, Guidance and Support, at CPA Canada where she leads CPA Canada's research and thought leadership strategy and responses to policy, standards setting and regulatory proposals. Previously, she held the role of Director, Research, Guidance and Support, where she managed research and thought leadership initiatives related to external reporting and capital markets.

Throughout her career, Ms. McGuire has garnered extensive public accounting experience. She spent seven years in PwC's. National Accounting Consulting Services group advising clients on regulatory matters and complex accounting and financial reporting issues under International Financial Reporting Standards and U.S. Generally Accepted Accounting Principles.

Ms. McGuire is CPA Canada's representative on the IFRS Integrated Reporting and Connectivity Council, Global Accounting Alliance Sustainability Working Group, and Accounting Bodies Network. She is also a member of the Institute for Sustainable Finance Research Advisory Council and Accounting for Sustainability (A4S) Expert Panel.

Ms. McGuire is a Chartered Professional Accountant and U.S. Certified Public Accountant.

Gregory J. Anton, CPA, CGMA joined the IFAC Board in November 2021. He was nominated by the Association of International Certified Professional Accountants.

Mr. Anton is a retired Partner of BDO USA, P.C. He was a founding partner of ACM LLP an accounting firm in the US where he served as Chairman and CEO prior to ACM joining BDO in 2020.

Mr. Anton has an extensive history serving the accounting profession. From 2004-present, he has served as a member of the American Institute of CPAs (AICPA) Governing Council and served six years on the AICPA Board including Chairman from 2011-2012. Mr. Anton previously served as chairman of the Colorado Society of CPAS and on the IFAC Nominating Committee.

He is a recipient of the AICPA's Gold Medal Award for Distinguished Service; the highest award granted by the AICPA and is given to CPAs who have made major contributions to the CPA profession. Mr. Anton has nonexecutive board service including, past board member of Citywide Banks, a subsidiary of Heartland Financial USA, Inc. ("Heartland"), a multibillion-dollar financial services company. Prior to Heartland's acquisition of CIC Bancshares, he served on the board and chaired the audit committee of CIC. Mr. Anton also served on the board of WeeSchool, Inc. and served on the Management Committee of Cosyntris Advisory Network, LLC.