Sapna Heeralall - Senior Technical Manager at EFRAG with extensive experience in financial reporting and standard-setting.
Since joining EFRAG in 2013, she has led and contributed to major projects, including Financial Instruments with Characteristics of Equity, Connectivity, Risk Mitigation Accounting and IFRS 17 Insurance Contracts.
Prior to EFRAG, she worked at Deloitte in Belgium and Mauritius as an Auditor where she audited financial institutions and other entities, assessed internal controls, performed substantive and analytical procedures, and reviewed individual and consolidated financial statements for compliance with IFRS and local GAAP.
She is a fellow member of Association of Chartered Certified Accountants (FCCA) and holds a BSc in Statistics and Computer Science.
