Christopher Nobes is PricewaterhouseCoopers Professor of Accounting at the University of Reading. He is author or co-author of 14 books. He was a member of the UK's Accounting Standards Committee from 1987 to 1990. He is now vice-chairman of the accounting working group of the Federation des Experts Comptables Europeens, a body which advises the EU Commission. He is also one of the two UK representatives on the International Accounting Standards Committee.