The Capital Markets Advisory Committee (CMAC) is an independent advisory group that provides advice to the International Accounting Standards Board (Board).

The Board develops IFRS® Standards, which are required for use by companies in more than 100 countries, including two-thirds of the G20.

CMAC meets with Board representatives during its one-day meetings that take place three times a year. Its membership comprises investors, financial analysts and other users of financial statements. CMAC is currently seeking applications for membership for terms commencing 1 January 2018.

Please indicate your interest by sending a cover letter and brief curriculum vitae by 15 September 2017 to:

More information about CMAC

CMAC consists of members with extensive practical experience in analysing financial reporting information. Membership is voluntary and members are drawn from a variety of industry sectors and geographical regions. They are selected by CMAC on the merits of their professional competence, either as investors or as analysts, using financial reporting information within the context of equity and/or fixed-income investments, and on their ability to represent capital market participants' views.

Members are asked to provide their input on emerging issues for the Board to consider and on proposed accounting changes or new accounting requirements that the Board is developing. They are also asked to offer advice to the Board on the practical implications of such proposals for users of financial statements. Members actively engage with other users of financial statements to facilitate outreach on Board projects. Members do not represent the views and interests of their affiliations, unless otherwise indicated. Expenses (e.g., travel-related) incurred in fulfilling their membership are borne by the individual member.

All CMAC meetings are held in public and recorded. The recordings are available on the IFRS Foundation's website. Please click on the links below for more information about current members, past meetings, and CMAC's charter.

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