December 3 - 5, 2018 | IFAC Offices, New York

December 3 - 5, 2018

Meeting Summary

• December-2018-IESBA-Meeting-Highlights (304K)

Podcast

• IESBA-December-2018-Meeting-Highlights-Podcast (17 MB)
  00:12 - Introduction: Diane Jules, IESBA Deputy Technical Director
  00:56 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman
  03:38 - Non-Assurance Services: Richard Fleck, IESBA Deputy Chair
  05:00 - Role & Mindset: Richard Fleck, IESBA Deputy Chair
  06:17 - Technology: Patricia Mulvaney, IESBA Member
  09:57 - eCode: Don Thomson, eCode Working Group Chair
  12:04 - Alignment of Part 4B with ISAE 3000: Caroline Lee, IESBA Member
  16:03 - Final thoughts: Stavros Thomadakis, IESBA Chairman
  16:36 - Closing Remarks: Diane Jules, IESBA Deputy Technical Director

Agenda

• Dec-2018-IESBA-Meeting-Timetable-V6 (140K)

Agenda Papers

Agenda Item 01 - Introduction and Opening Remarks

• Agenda-Item-1-Introduction-and-Opening-Remarks (135K)
• Agenda-Item-1A-IESBA-Outreach-and-Related-Activities-Updated (288K)
• Agenda-Item-1B-Draft-Minutes-of-September-2018-Public-Session (348K)
• Agenda-Item-1C-Draft-September-2018-IESBA-CAG-Minutes (301K)

Agenda Item 02 - Fees

• Agenda-Item-2-Fees-Cover-Note (280K)

Agenda Item 03 - Technology

• Agenda-Item-3-Technology-Approved-WG-Terms-of-Reference (262K)
• Agenda-Item-3-Technology-Cover-Note (93K)
• Agenda-Item-3A-Technology-Proposed-WG-Terms-of-Reference (250K)

Agenda Item 04 - EIOC

• Agenda-Item-4-EIOC-Cover-Note (151K)
• Agenda-Item-4A-EIOC-Presentation (307K)
• Agenda-Item-4B-Potential-Matters-for-Additional-Long-Association-FAQs (225K)
• Agenda-Item-4C-Recent-Developments-in-South-Africa-2018 (193K)

Agenda Item 05 - IAASB-IESBA Coordination

• Agenda-Item-5-IAASB-IESBA-Coordination-Cover-Note (415K)
• Agenda-Item-5A-ISQM-2-IESBA-Specific-Issues-and-Recommendations (247K)
• Agenda-Item-5B-Proposed-ISQM-1 (775K)
• Agenda-Item-5C-Extracts-of-Proposed-ISQM-1-Relating-to-EQR (223K)
• Agenda-Item-5D-Proposed-ISQM-2 (325K)
• Agenda-Item-5E-Proposed-ISA-220-Revised (586K)
• Supplement-1-to-Agenda-Item-5-IAASB-IESBA-Coordination-Presentation (937K)
• Supplement-2-to-Agenda-Item-5-IAASB-Paper-on-QM-Projects-IAASB-IESBA-Coordination (245K)

Agenda Item 06 - Rollout of the Revised Restructured Code

• Agenda-Item-6-Rollout-of-the-Revised-Restructured-Code (360K)

Agenda Item 07 - SWP

• Agenda-Item-7-SWP-Cover-Note (288K)
• Agenda-Item-7A-Draft-SWP-2019-2023-Mark-up (766K)
• Agenda-Item-7B-Draft-SWP-2019-2023-Clean (702K)
• Agenda-Item-7C-SWP-Due-Process (284K)

Agenda Item 08 - eCode

• Agenda-Item-8-eCode-Cover-Note (197K)

Agenda Item 09 - Role and Mindset

• Agenda-Item-9-Role-and-Mindset-Cover-Note (138K)
• Agenda-Item-9A-Role-and-Mindset-Proposed-Text-Clean (270K)
• Agenda-Item-9B-Role-and-Mindset-Proposed-Text-Mark-up (44K)

Agenda Item 10 - NAS

• Agenda-Item-10-NAS-Cover-Note (325K)
• Agenda-Item-10A-NAS-Issues-and-Task-Force-Proposals (1.3 MB)

Agenda Item 11 - IESBA Working Processes

• Agenda-Item-11-IESBA-Working-Processes (313K)

Agenda Item 12 - Part 4B ISAE 3000 Alignment

• Agenda-Item-12-Part-4B-ISAE-3000-Alignment-Cover-Note (275K)
• Agenda-Item-12A-Part-4B-Issues-Paper (417K)
• Agenda-Item-12B-Part-4B-ISAE-3000-Exposure-Draft-December-2018-marked-up (753K)
• Agenda-Item-12C-Part-4B-ISAE-3000-Exposure-Draft-December-2018-clean (730K)

Minutes

• 20181203-IESBA-Final-Minutes-of-December-2018-Meeting (323K)

Presentations

• Agenda-Item-10-NAS-Richard-Fleck (2.9 MB)
• Agenda-Item-12-ISAE-3000-Liesbet-Haustermans (878K)
• Agenda-Item-2-Fees-Ian-McPhee (1.1 MB)
• Agenda-Item-3-Technology-Patricia-Mulvaney (2.9 MB)
• Agenda-Item-4-EIOC-Reyaz-Mihular (1.7 MB)
• Agenda-Item-4C-EIOC-Saadiya-Adam (1.2 MB)
• Agenda-Item-5-IAASB-IESBA-Coordination-Sylvie-Soulier (997K)
• Agenda-Item-6-Rollout-Kim-Gibson (4.2 MB)
• Agenda-Item-7-SWP-Stavros-Thomadakis-and-Ken-Siong (1.3 MB)
• Agenda-Item-8-eCode-Don-Thomson (783K)
• Agenda-Item-9-Role-and-Mindset-Richard-Fleck (2 MB)