Governance structure
CDSB operates through a Board and is supported by an Advisory Committee of leading industrial, financial services and accounting firms as well as a number of distinguished governmental and non-governmental representatives.
- Decisions on CDSB’s work are made by the Board following full consultation with the Advisory Committee.
- The Advisory Committee acts in an advisory capacity providing general stakeholder advice to CDSB.
- Communications with the Advisory Committee take place in January, May and September.
A Technical Working Group formed of representatives of the accounting majors and their professional bodies makes recommendations to the Board on the development of the CDSB framework. The Technical Working Group works with the Secretariat on CDSB’s work programme and in particular, corporate practice, framework development and dialogue with regulators. The Technical Working Group meets bi-monthly and is supported by the Secretariat.