The IESBA Consultative Advisory Group (CAG) is an integral and important part of the IESBA's formal process of consultation. Representatives of CAG member organizations provide advice on numerous areas, including the IESBA’s agenda, project timetable (work program), priorities, and technical advice on projects and other matters of relevance to the activities of the IESBA.
The CAG comprises member organizations that are interested in the development and maintenance of high-quality international ethical standards for professional accountants and designed to serve the public interest. To the extent practicable, membership includes a balance of geographical representation and between regulators, international organizations, users and preparers. The CAG is chaired by Kristian Koktvedgaard, a highly experienced leader in the accounting and policy communities. The roles and responsibilities of the CAG Chair are approved by the PIOB.
The CAG meets two times a year, and meetings are open to the public with advance registration. Meeting agendas and background papers are available on the website prior to the meeting date.
The CAG's objective and scope of activities, membership and composition, and operating procedures are set out in its Terms of Reference. The Public Interest Oversight Board (PIOB) oversees the work of the CAG.