Greg Schollum joined the IAASB in January 2023 after being nominated by the External Reporting Board of New Zealand.
Mr. Schollum was the Deputy Controller and Auditor-General of New Zealand, a position he held for seven years. 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.
Neil Morris became a member of the IAASB in January 2023. He was nominated by the Transnational Auditors Committee.
Mr. Morris is currently the Global Head of Assurance and ESG Methodology at KPMG. He is a Chartered Accountant and has 24 years' experience with KPMG in South Africa and the United Kingdom. His work experience includes risk management, climate change and sustainability, financial audit, and assurance technical support.
Mr. Morris is a member of the South African Institute of Chartered Accountants (SAICA) and a Registered Auditor with the South African Independent Regulatory Board for Auditors (IRBA). He has served on various committees and working groups for both SAICA and the IRBA.
Mr. Morris has a Bachelor of Commerce in Accounting from the University of Cape Town and a Bachelor of Commerce Honours in Accounting from the University of KwaZulu-Natal.
International Standard on Auditing 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
International Standard on Auditing 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)