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IAASB – IESBA Coordination

Objective

To coordinate topics of mutual interests between the IAASB and IESBA, including in particular in relation to the development of the independent Boards strategy and work plans.  The IAASB-IESBA Coordination representatives actively monitor the IAASB’s work to determine whether if it has implications for the Code.

The IESBA Coordination Team helps to develop the agenda for the annual IAASB-IESBA Joint Plenary Meeting, and as appropriate recommends conforming or consequential amendments for the Code as a result of the IAASB’s projects.

PROJECT CONTACT
WORKING GROUP

Representatives:

  • Liesbet Haustermans, IAASB-IESBA Liaison and IESBA Member, is the primary IESBA Board member responsible for coordinating the IAASB’s and IESBA’s standard-setting activities. 

The following IESBA representatives provide input on specific IAASB projects:

Quality Management at Firm Level - ISQM 1

Engagement Quality Reviews - ISQM 2

Quality Management at Engagement level - ISA 220 

Project Stages

Ongoing
Board Papers

June 2018 September 2018 December 2018 March 2019 June 2019 September 2019 December 2019 March 2020 June 2020 September 2020 March 2021

CAG Papers

March 2018 September 2018 March 2019 September 2019

Other

SSB Coordination Framework Toward Enhanced Professional Skepticism Observations of the IAASB-IAESB-IESBA Professional Skepticism Working Group

Board Minutes

June 2018 September 2018 December 2018 March 2019 June 2019 September 2019 December 2019 March 2020 June 2020 September 2020 March 2021 (Available June 2021)

CAG Minutes

March 2018 September 2018 March 2019 September 2019

Summary
IESBA March 2021 Meeting Highlights

The IESBA received an update on the coordination activities with the IAASB during Q1 2021. Among other matters, the IESBA was briefed on the status of some of the current IAASB projects and initiatives; the projects and initiatives for which there is ongoing coordination between the IESBA and IAASB; and the IAASB initiatives that may require potential coordination in the near to medium term.

The IESBA will continue discussion of the issues at its September 2021 meeting.

 

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