IESBA Project Timetable as of March 2022

 

IESBA Key Projects and Initiatives Timetable 

Projects/Initiatives

2022

2023

Q2

Q3

Q4

Q1

Sustainability

Terms of reference and Discussion

Discussion

Discussion

Preliminary fact-finding report

Tax Planning and Related Services

Full review roundtable feedback

First read

Approve ED

 

Technology Non-authoritative Materials & Fact Finding [1]

Preliminary report – fact finding

Final report – fact finding

Update

Update

PIE – Rollout and IAASB coordination

Discussion

Update

Update

 

Engagement Team / Group Audits

Update

Full review ED comments

Approve final

 

Technology Project

 

Full review ED comments

Second read post-ED

Approval final

Strategy & Work Plan (SWP)

 

Full review survey responses

First read consultation paper

Approve consultation paper

CIVs and Pension Funds [2]

 

 

 

Terms of reference

NOCLAR PIR [3]

 

 

 

Discussion

IESBA-IAASB Coordination

Update

Joint plenary

 

Update

EIOC

Update

 

 

Discussion



[1]       Future role of Technology working group (TWG) subject to IESBA consideration in the light of the TWG’s final report and recommendations in Q3 2022

[2]       Pre-commitment arising from the Public Interest Entity (PIE) project

[3]       Commencement of new commitment from IESBA SWP 2019-2023



This project timetable, which is based on the IESBA’s current work plan and pre-existing commitments, is indicative and is for information only and is subject to periodic revision without notice.

 

 

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