Workgroup member photo

Chiara Del Prete

EFRAG TEG Chairwoman

Chiara Del Prete has been appointed EFRAG TEG Chairwoman from 1 April 2019.

She has been a partner at Mazars from October 2016 to March 2019, advising financial institutions, banking authorities and listed entities on IFRS and broader corporate reporting, banking regulation, valuation and restructuring. During this period she was also member of Mazars Global IFRS Committee.

From October 2011 to September 2016 Chiara has been Head of accounting principles at UniCredit Group and in charge of the external reporting disclosure for the consolidated and separated financial statements of the group. During this period she was also member of IFRS 9 technical groups of the European Banking Federation (EBF) and of the Italian Banking Association (ABI) and of the Three-Way Dialogue and Senior Accounting Group of the Institute of International Finance (IIF).

In 2010/11 Chiara worked as Project Manager at EFRAG in charge of IAS 39 reform; before this experience in EFRAG as Project Manager, she worked for 11 years in auditing and advisory services in the banking and financial services industry.

Chiara has been member of: ESMA Corporate Reporting Standing Committee (from April 2017 to March 2019), EFRAG Financial Instruments Working Group (from November 2011 to March 2019), IFRS and Financial Instruments technical advisory groups of the Italian standard setter (OIC).

She graduated in Economics at Universita’ Bocconi (Milano) in 1999 and is a registered auditor in Italy since 2006.

End of term: March 2022


Direct phone number: +32 (0) 2 207 93 02


EFRAG Technical Expert Group (EFRAG TEG)

Role of the EFRAG Technical Expert Group (EFRAG TEG)

EFRAG TEG is responsible for providing the EFRAG Board with expert advice in financial reporting matters. EFRAG TEG advice takes the form of recommended positions, either in draft form to support public consultation or in final form after having duly considered all input received through EFRAG's due process.

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Composition of EFRAG TEG

 EFRAG TEG is composed of up to sixteen members, four of which being nominated by the National Standard Setters of France, Germany, Italy and the UK to act as a strong liaison between EFRAG TEG and their national constituencies , twelve others being selected on the basis of professional expertise and competence only.  The EFRAG TEG members devote 15 to 20% of their time - free of charge - to EFRAG, except for its Chairman who is employed by, and the CEO of, EFRAG. The European Supervisory Authorities, the European Central Bank (ECB), the European Commission and the IASB attend EFRAG TEG meetings as observers.

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Appointments to EFRAG TEG

The EFRAG TEG members (other than the liaison members) are appointed through a formal process after an open call for candidates is launched every year to support rotation among the 12 members selected solely on the basis of their professional expertise and competence. Yearly rotations are meant, not only to bring the relevant level of knowledge and experience, but also to establish a broad balance in geographical and professional backgrounds. As a result, the EFRAG Technical Expert Group is composed of a mix of preparers, auditors, users of financial reporting and academics, so as to ensure its deliberations and conclusions are independent and not unduly influenced by any interest group of constituency. Members of the EFRAG Technical Expert Group commit to act independently  in the European public interest and not to consider themselves as representing sectorial or national interests. This also applies to EFRAG TEG members nominated as liaison with National Standard Setters.

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How EFRAG TEG operates

EFRAG TEG benefits from expert advice in specialist areas provided by working groups it establishes as see fit for its purposes under the oversight of the EFRAG Board. Currently EFRAG TEG benefits from the expert advice of the EFRAG Financial Instruments Working Group, the EFRAG Insurance Accounting Working Group and of the EFRAG Rate-Regulated Activities Working Group. Essential to the work of EFRAG TEG is the input received from the EFRAG User Panel and more generally of EFRAG's outreach efforts to users. EFRAG TEG also works closely with all National Standard Setters in Europe, meeting with them every three months in the EFRAG Consultative Forum of Standard Setters (EFRAG CFSS), and by working with them and the IASB to organise and conduct public hearings and field tests in accordance with EFRAG's field work policy.

The EFRAG TEG has the following official observers: European Commission; ECB (European Central Bank) - Jürgen Kirchhof; EBA (European Banking Authority) - Angel Monzon; EIOPA (European Insurance and Occupational Pensions Authority) - Sandra Hack; and ESMA (European Securities and Markets Authority) - Alessandro d'Eri.

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Membership in EFRAG TEG

The current Members of the EFRAG TEG are (please click on Members' names to view their profiles): 

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Name Job title
Chiara Del Prete EFRAG TEG Chairwoman
Nicklas Grip EFRAG TEG Vice Chairman
Erlend Kvaal EFRAG TEG Member
Jenny Carter EFRAG TEG Observer
Jens Berger EFRAG TEG Member
Ilka Canitz EFRAG TEG Member - Country liaison Germany, ASCG
Tommaso Fabi EFRAG TEG Member - Country liaison Italy, OIC
Emmanuelle Guyomard EFRAG TEG Member
Dennis Jullens EFRAG TEG Member
Silvie Koppes EFRAG TEG Member
Vincent Louis EFRAG TEG Member - Country liaison France, ANC
Malgorzata Matusewicz EFRAG TEG Member
Pierre Phan van Phi EFRAG TEG Member
David Procházka EFRAG TEG Member
Christoph Schauerte EFRAG TEG Member
Massimo Tosoni EFRAG TEG Member