Global Standards for the world economy

Wednesday 24 February 2021

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IASB advisory bodies

Capital Markets Advisory Committee (CMAC)

Capital Markets Advisory Committee (CMAC)


The Capital Markets Advisory Committee (CMAC) was created as a body that would be independent of the IASB and the IFRS Foundation, with the specific aim to provide the IASB with regular input from the international community of users of financial statements.

The CMAC consists of members with extensive practical experience in analysing financial information and who are established commentators on accounting matters in their own right or through the representative bodies with which they are involved. Members are drawn from a variety of industry and geographical backgrounds and are selected by the CMAC on the merits of their professional competence as capital market participants using financial reporting information and their ability to represent capital market participants' views.

The CMAC meets with IASB representatives three times a year in the IASB's London office. One of those meetings is held jointly with the Global Preparers Forum (GPF). The meetings are held in public and an audio recording will be made available on the website shortly after the meeting finishes. Meeting material and access to the webcast is provided via the IASB meeting diary.


Members of the CMAC:

  • provide input into concepts and proposals that the IASB is developing; 
  • assist the IASB in contacting users of financial statements in order to facilitate additional outreach; and 
  • offer advice to the IASB on the practical implications of its intended proposals for users of financial statements.











Upcoming meetings

Additional information

Contact us

Peter Joos
CMAC Co-Chair

Associate Professor at INSEAD Business School

Marietta Miemietz
CMAC Co-Chair
Co-founder and Director of Pharmaceutical Advisory Services;
Primavenue Advisory Services

Fred Nieto

Principal, Head of Investor Engagement