Gary Pflugrath is the Deputy Director, Public Policy and Regulation at IFAC. In this role he has responsibility for developing IFAC’s policy positions, responding to consultation papers and exposure drafts on topical issues, and representing IFAC – from a policy and regulation perspective – at various forums. Prior to joining IFAC in 2011, Gary worked as a policy adviser at CPA Australia, as a lecturer at the University of New South Wales (UNSW) and for the Reserve Bank of Australia. In these various roles, Gary has been involved in: representation and advocacy work on behalf of the accountancy profession in Australia; the setting of, and commentary upon, auditing and assurance and professional standards; the delivery of lectures to undergraduates and postgraduates in intermediate and advanced financial accounting, and corporate governance; academic research in auditing and ethics; and management and senior management roles in internal audit and financial reporting and administration. Gary has a PhD from UNSW, which studied the impact of changes to assurance reporting on the perceptions and decision-making of users. He has also published in several accounting and ethics academic journals.