In the latest episode of Difference Makers Discuss, host Sinéad Donovan sits down with an extraordinary guest whose career spans continents, industries, and some of the most pressing ethical questions of our time.
Carla S. Vijian, originally from Malaysia and now a Principal with the International Ethics Standards Board for Accountants (IESBA) in New York, shares a remarkable journey shaped by resilience, professional curiosity, and a deep commitment to ethics in the accounting profession.
Carla’s story is one of transformation powered by opportunity. A life-changing scholarship took her from Malaysia to New Zealand, launching a career that has since carried her through Sydney, London, and now New York. She describes auditing not as a desk job, but as a front-row seat to how the world works—from construction sites and port operations to retail giants and even deep-sea pipeline installations.
This early exposure helped Carla develop what she calls “curiosity as a discipline”—the ability to look beyond the obvious and ask the right questions, even when answers are difficult or unexpected.
Today, Carla plays a key role in shaping ethical standards for accountants globally. She shares powerful insights into why ethics is more essential than ever in a world facing rising misinformation, complex financial instruments, and rapidly evolving technologies like AI.
One theme shines through: Ethics is what allows the public to trust what they see.
Whether it’s the integrity of sustainability claims, the transparency of debt-restructuring instruments, or the responsible use of AI, Carla believes the profession must continue to lead with skepticism, clarity, and moral courage.
On the topic of artificial intelligence, Carla is both optimistic and cautionary. While AI can dramatically improve efficiency, she stresses that:
“We cannot place full trust in AI. It is a tool—not a decision-maker. Professional judgment must remain at the centre.”
Accountants, she argues, are vital interpreters who ensure that outputs from these powerful tools align with ethics, integrity, and public interest.
Carla’s passion for endurance running beautifully mirrors her professional philosophy. Training for her first New York Marathon during the isolation of the pandemic taught her the importance of resilience, discipline, and showing up even when motivation wavers. As she puts it:
“You don’t run 42km at once—you run one at a time.”
This mindset shapes her approach not only to running, but to career growth, leadership, and personal development.
Carla leaves listeners with three powerful “C’s” that she believes are essential for future leaders and accountants:
These timeless principles offer a roadmap for anyone entering the profession—or navigating an already-established career with renewed purpose.
This webinar is available as a podcast from all good Podcast providers such as Apple Podcasts, Spotify and others. Keep your ears peeled for the upcoming voices that promise to continue stirring the pot of change and inspiration right here on our platform.
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FOSTER A CULTURE OF SUPPORT
Create best practice protocols and develop a culture which empowers all employees the ability to call out inappropriate behaviour of unfairness without fear of it hindering their career.
EMBED GOOD PRACTICE
Across the organisation, inclusive attitudes and behaviours need to be embedded as standard practice.
CHAMPIONING SENIOR TEAMS WHO PARENT
Case studies and examples of successful leaders who also share parenting duties.
NORMALISATION OF PARENTING NEEDS
Clear and overt encouragement of flexi-time for all. Valuing quality over quantity of hours.
SENIOR COLLEAGUES LEADING BY EXAMPLE HAS IMPACT
A company culture is set by senior leadership teams, and their attitude and behaviour has an impact on the way others behave. Witnessing a senior colleague call out inappropriate behaviour empowers women to do the same.
FACILITATE WIDER OPPORTUNITIES TO EXPERIENCE DIFFERENT ROLES
Secondments in different parts of the organisation. Job swaps/shadow opportunities, allowing women to experience different areas of the business.
FACILITATE MENTORS, AMBASSADORS and CHAMPIONS
Empower women in more senior roles and provide training on how to become an effective ambassador/champion/mentor.
SUPPORTIVE MANAGERS THAT BROADEN THEIR EXPERIENCE HAVE THE BIGGEST IMPACT
Develop the inclusive leadership capability of leaders.
MENTAL HEALTH & WELLBEING SUPPORT
Support for those struggling with work and exam pressure and, in particular, to support those who fail exams.
PROFESSIONAL DEVELOPMENT & BROKERING RELATIONSHIPS
Facilitate job swop/shadow opportunities so women can fill gaps in their CVs. Create opportunities for networking events across the industry with diverse speakers in attendance.
CONFIDENCE DEVELOPMENT & TRAINING
Empower and support women in self-promotion and being able to speak out about their skills, interests and support needs. This includes any observation of unfair opportunities. Confidential chat function, coaching and mentoring.
REVIEW PROVISION OF NETWORKING AND PROFESSIONAL DEVELOPMENT OPPORTUNTIES
Ensure opportunities for networking and professional development are available at different times of the day and in a variety of settings that enable working parents to attend.
TRANSITION BACK TO WORK PROGRAMMES
Comprehensive transition back to work programs which cover: time management, changes in tech, how to stay visible and in touch on shorter hours.
NETWORKS FOR WORKING PARENTS
Buddy system/mentoring for parents to tap into for support and encouragement and comfort, to know they are not alone.
WORK-LIFE BALANCE IS MORE MOTIVATIONAL THAN RESPONSIBILITY
Mid-career women are more likely to be interested in roles that offer work-life balance, flexibility in working location and roles that are less demanding.
FACILITATE COACHING AND MENTORING SUPPORT
Provide opportunities for women to understand what further career options are available to them through building a network of diverse ambassadors who are open to mentoring support.
POLICIES SHOULD BE AVAILABLE AND ACCESSIBLE
Company policies should be easy to access for everyone, at any time. This enables staff to quickly check how issues will be dealt with should they arise. This should also provide the necessary reassurance for those who may wish to challenge any inappropriate behaviour that it will be dealt with sensitively and confidentially
ENSURE EQUAL OPPORTUNITY AVAILABLE
Review and enforce equal access to opportunities and experiences for all staff.
FACILITATING MORE DIVERSITY IN RECRUITMENT
Training for staff to counter unconscious bias – focus on the abilities and experience of the candidate.
ESTABLISH A DISCRIMINATION EDUCATION PROGRAMME FOR ALL
Ensure an ongoing (mandatory) programme of education about discrimination in the workplace covering all its different forms, and ensure there is an appropriate policy and procedure for handling issues.
PARENTAL LEAVE POLICIES
Clear, inclusive and accessible parental leave policies.
ALLOW FLEXIBILITY FOR STUDY TIME
Consistent provision of study time within the working day to support the opportunity for employees of all genders to learn and enhance the opportunity to pass.
As a starting point, calculate your ‘Scope 1’ and ‘Scope 2’ greenhouse gas emissions.
Seek stakeholder input. From external stakeholders this might involve:
With your internal stakeholders (employees, executive teams, and the board) this might involve holding team meetings, workshops and focus interviews.
SAICA
Manuel Rodrigues (33) – CFO African Operations and MD of EDP Mozambique
Manuel Rodrigues is a Chartered Accountant (SA) and the winner of their prestigious Top 35-under-35 CA competition of 2020.
He is the perfect mix between born achiever and community improver. He obtained both his Law Degree and CTA Cum Laude and placed Top 10 in his ITC board Exam. He became a Managing Director at Escolha Do Povo (EDP) at the age of 29. Today he is proudly a partner and director at Matswani Capital, a venture capital firm with widespread investments across various industries, ranging from agro-processing, underground coal mining to bulk fuel distribution across Africa.
At Matswani Capital, Manuel is a strategic in the outlook of the business. He not only heads up the finance function for the entire Africa region but is also responsible for the operations in the Mozambican project, Escolha Do Povo (EDP).
Escolha Do Povo (EDP) means “The Peoples Choice” in Portuguese. This was a brown fields project and Manuel often expresses his pride on what they were able to build in a space where there was nothing, raised all the necessary funding, obtained government support and approvals and put in place all the necessary infrastructure for a commercial hatchery, maize and feed milling operation.
“The infrastructure allows for the maximum production of half a million day old chicks per month which gets distributed-into the local market along with a chicken feed which EDP produces. This enhances the livelihood of small-scale farmers, as they grow the birds under the supervision of EDPs training and continuous development programs. . Once the bird is grown and healthy, the small scale farmers sell these birds in the market thereby yielding a return on investment every 35 days. There is always a conundrum between the bottom line and the community development and Manuel has cracked the code to achieve both. This project has wide scale social impact (and growing): – 55 000 regional maize farmers. EDP buys millions of kilograms of maize from these farmers each year. – 14 000 soya bean farmers. EDP has been financing the fertilizers and seeds and providing training to those farmers. Similarly, the grown product is also purchased from the farmers and used in EDPs feed production. – 7 000 families to whom EDP provides technical support in rearing chicken. The grown birds are then sold in the market. EDP has partnered with the government in this initiative as the major concerns are the issues of food security and the need to increase production of food within the borders, as well as the nutritional intake of the average Mozambican. They are proud of the fact that this project fortifies some staple foods (maize meal) with added vitamins and makes those available at affordable prices, and also provides a cost-effective protein source to the local population improving the quality of the consumption of its people. In 2017, EDP was successfully received a government grant amounting to $1.5mil to install a new soya extruder plant with a capacity of processing 2million kilograms of product per month. This created a natural offtake for the soya beans that is now grown by the 14 000 farmers mentioned above. The product of this plant is now used as the protein source for the chicken feed. An untapped market coupled with a destitute but willing community created the perfect opportunity for social enterprise to meet with commercial enterprise.
SAICA
Nicholas Riemer Co-founder and CEO of The Invigilator
Nicholas attended the University of Johannesburg where he completed his CA(SA) studies. He has always had a passion for finance and education and spent a year in academia at the University of Johannesburg before completing his articles through FirstRand. Nicholas spent 3 years in mergers and acquisitions before moving to the investment world where he headed up the Investment education team at FNB wealth and investments. He was bitten by the entrepreneurial bug early on and has also been involved in number of private businesses. Since qualifying he continues to guest lecture and followed his passion for education in co-founding The Invigilator Application, a tool currently used by 25 South African tertiary institutions in maintaining academic integrity with an all-inclusive, mobile phone solution. In 2021 Nicholas was named the SAICA top 35 under 35 overall winner.
CA ANZ
Luka Licul is an inspiring social entrepreneur from New Zealand who is already making a difference and striving to bring about change.
His passion for sustainability led him to start his social enterprise, Spout Milk, in his first year of university. Spout Milk eliminates plastic milk bottle waste by supplying milk to offices and hospitality businesses using reusable kegs. Through Spout, Luka had the opportunity to meet Prime Minister Jacinda Ardern, appear on national television, and speak at events to hundreds of people, spreading awareness about the importance of sustainable living.
Luka is completing his Bachelor of Accounting at Victoria University of Wellington. He is looking forward to starting his graduate role at EY next year and intends to further his accounting knowledge by becoming a Chartered Accountant within the firm.
ZICA
Dorica Chanda is a Tax Assistant at PKF Zambia Chartered Accountants. (A global network of accountancy firms that are at the forefront of compliance regulations and specialise in providing high quality audit, accounting, tax, and business advisory solutions to both national and international organisations.)
She has also worked as a note examiner at the Bank of Zambia for a year between 2018 & 2019. She was privileged to work in the banking and currency department and non-Banks financial institution services where she conducted a preliminary review of licence applications for financial institutions and financial, as well as auditing of the financial institutions and financial business for compliance with Shareholding directorship and management requirements.
She later worked at UHY-AMO Certified Public Accountant as an Audit trainee in between her studies for ZICA. After completing the Zambia Institute of Chartered Accounts (ZICA), she joined the Bank of Zambia for a year as a note examiner in Banking, Currency, and Payment systems. She now works as a Tax assistant at PKF Zambia Chartered Accountants.
Dorica is a Graduate Member of ZICA and completed her Chartered Accounting Professional Programme (CA ZAMBIA). She is a holder of a Bachelor of Commerce in Accounting and Finance obtained from Mulungushi University Zambia. She graduated from Mulungushi University with a credit in her bachelor’s degree. This achievement saw her among the top ten females to graduate from the school of business.
Dorica’s mission is motivating others to focus on their dream careers and inspire them to become successful in their field through her story and motivational speaking skills. She believes that anyone can be successful and achieve their dreams if they are determined and focused. She intends to further her studies in her accounting career. She also helps her siblings with their education and upbringing.
Dorica enjoys mathematics, accounting and business-related documentaries as well as discovering new theories, asking herself why something is done in a certain way. She enjoys writing articles on mental health and wellbeing.
CA ANZ
Patrick is Senior Fund Controller at Arcmont Asset Management, a hedge fund with approximately €20 billion AUM specialising in European Private Debt. Patrick previously was an Associate Director in fund administration with SS&C servicing another well known large European Private Debt fund. Prior to moving to London, Patrick worked at the Myer Family Office (now Mutual Trust) covering the pre-eminent ultra-high net worth market in Australia. Patrick has been in London since 2016 and served as Vice Chair for CA ANZ in 2021, and proudly as Chair in 2022. Patrick also spends his social time playing AFL for the London Swans.
ICAEW
James Skilton is an Audit and Accounts Semi-Senior in his third year at Wilson Wright, an independent accounting, tax and business advisory firm based in the City of London.
Having taken a more unconventional route into accountancy, James graduated from the University of Liverpool in 2017 with a degree in Biochemistry. Following his graduation, James spent the next five months travelling across South East Asia, Australia and New Zealand. It was during this time, he says that ‘his eyes were really opened’ to the measure of issues faced globally surrounding sustainability, education and economic injustice.
Upon his return, James spent 18 months working at an international environmental consultancy before joining Wilson Wright in September 2019, where he has secured first-time passes in all exams to date.
James said: “I am delighted to have been selected as the ICAEW ambassador for the One Young World Summit in Munich. Sitting in the eye of a global pandemic highlights the necessity, now more than ever, for young professionals to collaborate, reflect and develop proactive strategies for future crises. In the meantime, I look forward to the role that chartered accountants will have to play in the return of economic prosperity and I can’t wait to share my experiences on this global platform.”
Adam Cramer, CEO & Partner at Wilson Wright added “Young professionals such as James are shaking up the public perception of what it means to be a Chartered Accountant – breaking down outdated and unhelpful stereotypes, while giving reason for optimism about the future of the profession and the planet. As people around the world work to rebuild their economies in the wake of the coronavirus pandemic, it is incredibly reassuring that Chartered Accountants of the future will have the likes of James in their midst.”
“We are excited to be celebrating James’ achievement with him.”
ICAP
Rafia Saleem works for the World Bank Group in Pakistan. Prior to WBG, she was associated with one of the leading microfinance banks in the country and have also worked with the government and various humanitarian partners during 2010 floods emergency in Pakistan. Rafia is passionate about leveraging networks and expertise to maximize change and impact in marginalized communities. She is also a writer, researcher, climate change activist and have received many awards including Presidential Award of Excellence, Young Eco-Hero Award, Fatima Jinnah Memorial Gold Medal and ICAP CA Women Achievement Award. She is also a fellow of US State Department’s Emerging Leaders of Pakistan Program, Swedish Institute’s Young Connectors of the Future Program, Future Leaders Connect Program of the British Council, Adaptation Finance Fellowship of Frankfurt School of Finance and Management and an Acumen Pakistan Fellow. Rafia holds the qualification of Chartered Accountancy and have also completed her Masters in Poverty and Development from University of Sussex, UK, in 2020 on an FCDO-Chevening scholarship.
Fiona Smiddy is a Chartered Accountant and the Founder of Green Outlook: www.greenoutlook.ie. At Green Outlook, Fiona promotes sustainable living and supports customers to reduce their environmental impact. Green Outlook is passionate about supporting local, sustainable and plastic free alternatives and offer a growing range of sustainable personal care products. The website now has 250 sustainable products and has over 380 5-star reviews on Google and Facebook.
Before starting her own business, Fiona worked as Senior Accountant with a renewable energy company in Dublin. She is Secretary and Vice President of Network Ireland Kildare Branch 2022 and co-lead of the Climate Action workstream within the Irish FinBiz2030 Taskforce. In April 2022, Fiona became the 2022 Chartered Accountants Ireland Chartered Star and will represent Chartered Accountants Ireland and Chartered Accountants Worldwide at One Young World in Manchester in September 2022.
ISCA
Cihui is a Chartered Accountant (Singapore) and has over 9 years of public accounting experience including 2 years with the Deloitte London, United Kingdom practice under the Deloitte Global Mobility Program.
She has experience in leading, managing and coaching engagement teams to provide external financial audit services (both ISA and PCAOB) for private, local listed, multinational companies and SEC registrants on Fortune 500 and listed on New York Stock Exchange. She serves companies across various industries such as consumer business, manufacturing and trading, aviation, port solutions, hospitality, pharmaceutical, media and technology. She enjoys travelling as well as bachata and salsa dance during her free time.
A global cause that she advocates is ethical leadership. This starts with leading by example in her day to day activities which includes leading her own engagement and project teams. Cihui is always on a hunt for good food and coffee.
CA ANZ
Maxine is a Chartered Accountants Australia and New Zealand Student Representative with a strong passion for the profession and is striving to ensure effective action is taken to solve global issues. She is completing her studies at Curtin University in Perth, Australia where she is also President of Curtin Accounting Association and is an aspiring Auditor. Maxine wants to build on the diversity and representation within the accounting profession and be part of an accounting industry that ultimately contributes towards a better world.
ICAEW
Mariee Payne is an assistant manager within the audit department at Mazars in Poole having qualified in 2021. Mariee specialises in working with charities and not for profits. This is an area which she really enjoys being part of as she loves getting to see the difference that each charity is making, and loves to find ways to help these charities if she can. She finds it very rewarding being able to meet people who are so passionate about the work they are doing.
Professionally, Mariee gets involved with many different initiatives. She is a member of the office’s diversity and wellbeing committee. One of their key focuses is mental health and as part of this Mariee organised a ‘Time to Talk’ day in the office to get people discussing mental health in an open environment. With one in four people experiencing a mental health problem at some point in their lives, Mariee thinks that speaking about this openly in a work environment is very important.
Mariee is also the green champion for her office which consists of getting people involved with both local and national initiatives within the firm. Currently she is planning an office event for National Marine Week to help raise more awareness of issues being faced here.
Another area Mariee is involved in is working with local schools on different projects, from supporting a Young Enterprise team, to giving talks on apprenticeships and careers in accounting and giving general career advice. Having not gone to University herself, and instead taking the school leaver path to becoming a qualified accountant, Mariee is keen to make sure that everybody is aware of all the different options they have available to them.
Outside of work Mariee loves being out on the water and enjoys a range of watersports including surfing, rowing and stand up paddle boarding. It’s very likely you will find her at the beach! She’s always keen to give anything a try and has recently begun learning aerial silks which is completely different but very exciting.
SAICA
Mpho Mookapele is a Chartered Accountant (SA) with over 14 years of experience in the private and public sector in the finance, strategy development, regulatory environment and skills development.
The main areas of her experience over the years are financial management, risk management External Audit, Performance Information and Public Sector accounting technical and legislation advisory consulting and skills development. Throughout her career, she has served the different spheres of the South African government, the private sector and the United Kingdom.
Mpho completed her articles at EY in 2011. She then joined the Accounting Technical division as an assistant manager serving public sector clients until 2015 and is now at a senior manager role.
Her passion for development in the country and in Africa guided her career towards serving in the public space. As a Senior Manager at Ernst & Young, Mpho managed the strategic planning and reporting solutions in the Public Sector and technical advisory role on audit engagements.
In 2017 she was appointed as a CFO of the Energy and Water SETA and in 2018 appointed as Acting CEO for 2 years until she was officially appointed as CEO of the organisation in 2020.
In 2019, SAICA awarded Mpho the 2019 overall winner of the SAICA Top-35-under-35 CA (SA) Competition.
Mpho serves on a number of governance committees in the private and public sector which includes two advisory Boards, chairing an audit committee and serves as a Council Member of a University.
Her passion for development goes beyond the boardroom and sees every opportunity to serve others, as a privilege.
Amjad Hassan is a Manager within the Restructuring team at EY. Amjad is an ambitious and caring individual. At the core of his beliefs is the principle to do the right thing every time, no matter the consequences. Amjad takes great pride in encouraging his colleagues to bring their whole self to work and is an advocate for diversity and inclusiveness within the workplace. Amjad’s goals include continued professional and personal development, whilst building and developing the skills of the people around him.
Amjad intends to continue growing his restructuring experience, taking on more responsibility in projects and leading larger teams. Amjad’s aspirations are to take the Joint Insolvency Examination Board examinations to become a licensed insolvency practitioner.
Outside of work, Amjad is passionate about community service and looks for ways to improve the lives of others around him and is a regular blood donor. Amjad enjoys keeping fit and active through a variety of sports, including competing in kickboxing competitions, playing badminton and jogging regularly. Amjad’s proudest recent accomplishments include, mentoring a colleague in the EY offshore team in India and pioneering a presentation to his team on their culture, goals and aspirations which was rolled out across the UK to raise awareness and encourage diversity and inclusiveness. Amjad is also the first individual in the UK Restructuring team to achieve an EY badge in Data Visualisation demonstrating his passion to learn and implement analytics in client engagements.
Amjad is also an active member of the Restructuring Wellbeing Group at EY and recent contributions include creating positive wellbeing messages during the COVID-19 pandemic, participating in the Positive Programme which highlighted the importance of having an emotional barometer, encouraged walking meetings and a project wellbeing checklist which ensures colleagues are cared for at various phases of a project.
