Emerging Issues and Outreach Committee


The objectives of the Emerging Issues and Outreach Committee (EIOC) are to:

(a) To identify developments in the external environment around the world, outside of the Board’s strategic planning process, that may have implications for the Board’s strategy and work plan, require Board action or otherwise merit Board attention; and

b) To advise the Board on ways to enhance the effectiveness of the Board’s outreach efforts, including with respect to the scope and focus of, and general approach to, its outreach activities.




 *The Chair of the CAG participates in the EIOC as an observer.

Project Stages

Board Papers

June 2018 December 2018 June 2019 December 2019 March 2021

Board Minutes

June 2018 December 2018 June 2019 September 2019 December 2019 March 2021 (Available June 2021)


Terms of Reference


At its December 2013 meeting, the Board finalized working processes for its EIOC initiative.

IESBA March 2021 Meeting Highlights

The IESBA received an update on the activities of its Emerging Issues and Outreach Committee (EIOC) since December 2019. Among other matters, the IESBA received presentations on key regulatory and audit market developments in the United States, United Kingdom, Europe and Australia. 

The IESBA will receive its next update from the EIOC in September 2021.


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