Professional Standards Board
The Professional Standards Board (PSB) follows due process in developing its professional and ethical standards.
The PSB is one of NZICA's permanent boards and is made up of eight voluntary members.
The PSB's diverse composition acknowledges the importance of drawing on a breadth of views, skills and experience in developing ethical and professional standards. It ensures that there is a balance of interests that contribute to the standards setting process.
In developing standards and guidance, the PSB follows a rigorous and well established due process as outlined in the PSB Due Process and Operating Procedures and Constitution.
Final PSB Terms of Reference
Graeme Pinfold, CA
Graeme joined PwC and once qualified transferred to Vancouver, Canada for two years (1982-1983) and then transferred to London from 1983 -1986.
Following a year’s travel, taking a largely overland route from the UK to NZ via Africa and Asia, Graeme retuned to NZ in 1987 and became a partner in 1989. In his first partner role he was engagement partner on one of NZ's largest conglomerates and then went on to specialising in the audit of Financial Services entities and more recently Private Equity entities.
Currently Graeme leads a significant banking client audit. He has served on the PWC Board and is the Assurance Risk Management Partner. He was a member of the Professional Standards Board prior to the transfer to the NZAuASB and is currently Chair of the NZICA Professional Standards Board.
Graeme lives in Auckland with his wife Mary and has four teenage sons.
||Simon O’Connor, CA
Simon is the Managing Partner of the Auckland office of Ernst & Young and is also responsible for leading Ernst & Young’s Audit business in New Zealand.
With 20 years experience with Ernst & Young in New Zealand, San Jose and New York, his experience includes leading and managing the delivery of audit and transaction support services to major organisations, both in New Zealand and internationally. He has led several short-term assignments in Asia, including Sri Lanka and Indonesia.
||Malcolm Bruce, CA
Malcolm is a partner at KPMG in Wellington, since 1996. He has over 19 years’ audit experience, including over 7 years spent in the Hong Kong office of KPMG, during the Asian Financial Crisis. He has extensive experience in the financial services sector and experience in a range of New Zealand business including the oil and gas sector among others.
In his spare time Malcolm is a keen road cyclist, madly chasing packs around Taupo in the pursuit of a personal best time, or will be seen braving the elements on a chilly Saturday morning watching his two daughters playing netball.
In 2011, Malcolm and his partner Rochelle Jackson, formed a charitable trust to run an Expo to support small business affected by the quakes in Christchurch.
||Chong Lim, CA
Chong is currently the General Manager Professional Practices at Audit New Zealand (the business unit of the Controller and Auditor General). He is the lead professional primarily responsible for Audit New Zealand’s audit and assurance, accounting, professional development and professional support services. He has a particular interest in the development of staff professional capability, development and competency given the numerous changes facing the accounting and auditing profession. Chong has over 25 years audit experience and until recently the Auditor General’s Appointed Auditor for a number of public entities.
Chong has served on the New Zealand Institute of Chartered Accountants’ Professional Standards Board since 2008. He takes a strong public interest dimension in his role as a Board member.
Chong graduated with a commerce degree from Victoria University and qualified as a chartered accountant in 1987. He and his wife Cath have three adult children. In his spare time, Chong is a keen golfer and follows a variety of sports.
||Dr Nives Botica Redmayne, FCA
Nives is a senior lecturer in accountancy at Massey University, specialising in financial reporting and assurance. Her doctorate is in the area of audit pricing and audit effort in New Zealand public sector. She has a number of publications in international academic journals on auditing, corporate governance and financial reporting in public sector.
Nives has been a board member on the Institute’s Professional Standards Board since 2006 and is a current member of the NZICA Manawatu LLT. She is a member of the NZICA Research and PhD Scholarship Panel. Nives is also a trustee of the NZICA Manawatu Branch Education Trust.
||Sharyn Joyce, CA
Sharyn has recently left a position she held for a number of years as Director of Audit & Investigations in the Auckland City office of one of the mid tier accounting practices.
In addition to her extensive assurance and accounting expertise, Sharyn has extensive experience in corporate reconstruction and special investigations. Her specialist expertise extends to systems appraisals, business planning, reviews and assessments of current and future viability of businesses, due diligence reporting, litigation support and specific receivership / liquidation assignments.
Sharyn was appointed a member of the Professional Standards Board of NZICA in June 2006.
||Kumar Aravinda, CA
Kumar is an Assurance Services Partner at CST Nexia in Auckland. He specialises in audit, financial consulting, due diligence and investigative accounting. Kumar is a member of the Nexia International - Australia New Zealand Audit Committee and he is responsible for the firm’s quality control function. He has been a member of the NZICA professional Standards Board since 2008.
Prior to joining CST Nexia in 1995, Kumar was a Senior Manager with Pricewaterhouse Coopers (previously Coopers & Lybrand). He has more than 25 years of audit experience of which 15 years was with Pricewaterhouse Coopers. His time at Pricewaterhouse Coopers included working in their offshore offices for four years.
Kumar has a broad range of expertise built over many years of auditing and carrying out other specialist assurance assignments across a range of jurisdictions and major commercial, public sector and not for profit organisations.
||Forde Clarke BCA, FCA (Rtd)
Forde is a director of BOOK IN, B&B Reservations, an inbound tourism company he founded in 1997, and Arcturus Associates, a management consulting practice.
Prior to setting up his own companies, Forde held a number of senior Public Service positions including Assistant Chief Accountant of the Ministry of Works and Development, Financial Adviser to the New Zealand Forest Service, Assistant Secretary of Energy and Assistant Director General of Conservation.
He has been active at both national and branch levels in NZICA including a great deal of involvement in the Public Sector. He was made a Fellow of the Society in 1994 and was elected to the Council of NZICA. He has also held various council positions in the Education sector.
Forde is married to Pam and has two adult daughters. He is a keen sailor but now lives in Christchurch where he spends his time gardening and tending to his livestock.