keith ALFREDSON
Keith Alfredson, BCom (Hons), AAUQ, FAICD, FCA, FCPA, FNIA, is a graduate of the University of Queensland. On graduation in 1963, he joined Arthur Andersen, becoming a partner in 1974 and retiring in 1997. He specialised in the audit of large publicly listed and privately owned entities in addition to acting as an expert on technical accounting issues. He was Arthur Andersen's representative on the Australian Urgent Issues Group. In 1998, he became a senior fellow in the Department of Accounting and Business Information Systems of the University of Melbourne. In May 2000, he was appointed the first full-time chairman of the Australian Accounting Standards Board, a position he held until May 2003. During that period, he also acted as chairman of the Urgent Issues Group.

ken LEO
Ken Leo, BCom (Hons), MBA (Qld), AAUQ, ACA, FCPA, is professor of accounting at Curtin University of Technology, Western Australia. During his 30 years as an academic, he has taught company accounting to undergraduate and postgraduate students, been a founding member of the Urgent Issues Group, and been involved in writing books and monographs for a variety of organisations including CPA Australia, Group of 100 and the Australian Accounting Research Foundation. He has served on the Australian Accounting Standards Board (AASB) since 2002.

ruth PICKER
Ruth Picker, BA, FCA, FSIA, FCPA, is currently Ernst & Young's professional practice director (PPD) for the Oceania region. She is a member of Ernst & Young's Global PPD group, which sets global accounting and auditing standards and policies. She is also a member of Ernst & Young's Global IFRS policy committee, which determines Ernst & Young's global interpretations of IFRSs. She is a frequent speaker and author on accounting and auditing issues. Her written articles have been published in a number of accounting journals. She is a member of the editorial board of The Australian Accounting Review. Ruth was a member of the Urgent Issues Group for three years, and was subsequently appointed to the Australian Accounting Standards Board (AASB) in April 2000. In 2002 she was elected as deputy chairman of the AASB, a position she currently holds. From 8 May 2003 until 15 November 2003, she was acting chairman of the AASB.

paul PACTER
Paul Pacter holds two concurrent positions as the director of standards for small and medium-sized entities (SMEs) at the International Accounting Standards Board in London, and director in the Global IFRS office of Deloitte Touche Tohmatsu in Hong Kong. Previously, Paul worked for the US Financial Accounting Standards Board for 16 years, and was commissioner of finance of the City of Stamford, Connecticut, for seven years. He received his PhD from Michigan State University and is a CPA. He has taught in several MBA programs for working business managers.

jennie RADFORD
Jennie Radford, BCom, DipEd (Melb), MCom (Curtin), ACA, is currently a lecturer at Curtin University of Technology. She has co-authored two research monographs published by the Group of 100 and the ASCPA. She has also contributed to and co-edited a textbook, Financial Accounting Issues. She was for many years employed as an auditor with the `Big 5' chartered accounting firms. Jennie has taught undergraduate and postgraduate courses in her career as an academic. She is a member of the Western Australia Cell of the External Reporting Centre of Excellence (ASCPA).