RICHARD MARTIN is Head of Corporate Reporting at ACCA (Association of Chartered Certified Accountants). He is responsible for monitoring developments in

• Financial reporting particularly IFRS
• Integrated and narrative reporting

analysing the impact of changes and developing ACCA’s policy on these issues.

He is Chairman of the Accounting Expert Group at EFAA the European Federation of Accountants and Auditors for SMEs. He is a member of the Corporate Reporting Policy Group and of Accounting Working Party of Accountancy Europe. He was a member of the Expert Group on the evaluation of the IFRS Regulation for the European Commission.

Richard has been involved over a number of years with the work of the intergovernmental group of experts on standards of accounting and reporting (ISAR) for UNCTAD in relation to IFRS.