Phil Cowperthwaite
Phil Cowperthwaite is a partner of Cowperthwaite Mehta, a public accounting firm in Toronto, Canada. His primary area of practice is providing audit services to small not-for-profit organizations. Mr. Cowperthwaite also provides assurance and tax services to a number of non-public commercial entities. Before founding his firm in 1986, he worked for Ernst & Young in Toronto and The Hague and Amsterdam, Netherlands providing assurance services to public and multi-national clients. Phil Cowperthwaite became a member of the IAASB in 2006. He was nominated by the Canadian Institute of Chartered Accountants (CICA). He chaired the IAASB Task Forces to clarify ISA 220, Quality Control for an Audit of Financial Statements and International Standard on Quality Control (ISQC) 1, Quality Controls for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements and to issue ISA 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management. Since 1986, Mr. Cowperthwaite has been actively involved in setting auditing and assurance standards with the CICA. He served as a member of the Canadian Auditing and Assurance Standards Board (AASB) from 1997 to 2000. Since then, he has been a member of both the AASB's Audit Risk Advisory Group and of a group writing a CICA audit technique study entitled Audit of a Small Entity.

Chi Ho Ng
Chi Ho Ng is a principal with the Canadian Institute of Chartered Accountants Auditing and Assurance Standards. He is also a part-time course director of accounting courses at York University and a part-time instructor of assurance courses at the Institute of Chartered Accountants of Ontario. Prior to joining the CICA, Chi Ho was the Director of Professional Standards with a mid-sized accounting firm and served as a part-time practice inspector for the ICAO. Chi Ho is a frequent speaker on accounting and assurance topics and has authored several CA magazine articles and other guidance for practitioners.

Cindy Kottoor
Cindy Kottoor is the President and Founder of Neverest Inc., a company specializing in training, consulting and quality assurance services in the areas of audit, accounting, and risk management. Cindy is based in Toronto, Canada and serves clients globally. Cindy provides highly customized technical and soft-skills training, consulting and quality assurance services for external audit firms, internal audit groups, corporate risk management and finance departments. Cindy teaches audit effectiveness and efficiency training, including core-level training, for public accounting firms across the United States and Canada. Working with the Institute of Chartered Accountants of Ontario (ICAO), she designs and delivers professional development courses for members in Ontario, provides staff training to recent graduates, and is an instructor at the ICAO's School of Accountancy. Cindy was previously an Audit & Assurance Manager at Deloitte & Touche LLP where she specialized in the financial services industry. She also designed and instructed industry audit training courses for Deloitte & Touche auditors. She was Vice-President, Efficiency Services, for AuditWatch Inc., a US based training and consulting firm, where she focused primarily on designing and delivering training courses to meet the training needs of public accounting firms. She was a Senior Manager for the Internal Audit Services department of RBC Financial Group, leading the Quality Assurance function and managing the training program for the internal audit group. Most recently, Cindy was an Associate Director at Protiviti, where she specialized in risk management and corporate governance, by providing internal audit and business risk consulting services to her clients. Cindy earned a Master of Accounting and a Bachelor of Arts (Honours - Accounting) from the University of Waterloo in Canada. She is a member of the Canadian Institute of Chartered Accountants (CICA). She is a member of the Board of Directors and Risk & Audit Committee for the Ontario March of Dimes. Cindy is an active member of the Institute of Internal Auditors (IIA), has earned accreditation as an IIA Quality Assurance Validator and is a speaker at Toronto Chapter events.