Carlos Moreno is a member of the Corps of State Comptrollers and Auditors and has a distinguished career in the field of public accounting and financial regulations. He is currently Deputy Assistant Director General for Accounting Standardisation and Accounting Techniques at the Instituto de Contabilidad y Auditoría de Cuentas (ICAC), where he coordinates and supervises accounting standards.

He has been a member of EFRAG’s Sustainability Reporting Board (2022-2024) and has been a member of EFRAG’s Financial Reporting Board since 2024, actively participating in the development and implementation of accounting and sustainability standards at European level.

Between 2012 and 2020, he was Head of the Accounting Standardisation Area at the ICAC, with responsibilities in the interpretation of Spanish accounting standards, the preparation of technical reports and the monitoring of international accounting standardisation processes led by the IASB and EFRAG. Previously, he worked as Head of Area in the Directorate General of Budgets, participating in the formulation of the General State Budget and in the analysis of compliance with the principles of budgetary stability and financial sustainability.