December 12 - 15, 2016 | New York, USA

December-2016-IESBA-Meeting-Highlights (92K)

Dec-2016-IESBA-Meeting-Timetable-V6 (31K)

Agenda Item 1 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks (41K) Agenda-Item-1A-Updated-IESBA-Outreach-and-Related-Activities (272K) Agenda-Item-1B-Draft-Minutes-September-2016-IESBA-Meeting (245K)

Agenda Item 2 - Professional Skepticism

Agenda-Item-2-Professional-Skepticism-Cover (96K) Agenda-Item-2A-Professional-Skepticism-Issues-and-IESBA-WG-Proposals (96K) Agenda-Item-2B-Professional-Skepticism-Proposed-Text (41K) Agenda-Item-2C-Project-Proposal-Professional-Skepticism (67K)

Agenda Item 3 - Structure of the Code

Agenda-Item-3-Structure-of-the-Code-Phases-1-and-2-Cover-Note (96K) Agenda-Item-3A-Structure-Phases-1-and-2-Issues-and-TF-Proposals (95K) Agenda-Item-3B-Structure-Phase-1-Proposed-Text-With-Safeguards-Conforming-Amendments-Mark-up-from-Sept-2016 (708K) Agenda-Item-3C-Structure-Phase-1-Proposed-Text-Marked-from-ED (845K) Agenda-Item-3D-Structure-Phase-2-Proposed-Text-S800-and-Part-4B-With-Safeguards-CAs-Mark-up-from-Sept-2016 (266K) Agenda-Item-3F-Structure-Staff-Prepared-Compilation-of-Proposed-Restructured-Code (1.4 MB) Agenda-Item-3G-Structure-Phase-1-Draft-Basis-for-Agreement-in-Principle (189K) Agenda-Item-3H-Structure-Phase-2-Draft-Explanatory-Memorandum (194K) Agenda-Item-3I-Structure-of-the-Code-Drafting-Guidelines (124K) Supplement-1-to-Agenda-Item-3B-Structure-Phase-1-Mark-up-From-Dec-12-13-IESBA-Discussion-for-IESBA (677K) Supplement-1-to-Agenda-Item-3D-Structure-Phase-2-Mark-Up-From-Dec-12-13-IESBA-Discussion-For-IESBA (281K) Supplement-2-to-Agenda-Items-3B-and-3D-Table-Showing-Disposition-of-Comments-from-IESBA-Members (157K)

Agenda Item 4 - Safeguards

Agenda-Item-4-Safeguards-Phases-1-and-2-Cover-Note (80K) Agenda-Item-4A-Safeguards-Phases-1-and-2-Issues-and-TF-Proposals (111K) Agenda-Item-4B-Safeguards-Phase-1-Proposed-Text-Mark-up-from-Sept-2016 (98K) Agenda-Item-4C-Revisions-to-Safeguards-ED-1-Marked-From-ED (85K) Agenda-Item-4D-Safeguards-Phase-2-Proposed-Section-600-Mark-up-from-Sept-2016 (202K) Agenda-Item-4E-Safeguards-Phase-2-Proposed-Section-950 (67K) Agenda-Item-4F-Safeguards-Phase-2-Mapping-Table-for-Section-950 (64K) Supplement-to-Agenda-Item-5C-Revised-Applicability-Paragraphs (186K) Updated-Agenda-Item-4D-Safeguards-Phase-2-S600-NAS-Mark-up-From-Dec-12-IESBA-DicscussionFor-IESBA (550K) Updated-Agenda-Item-4E-Safeguards-Phase-2-Proposed-Section-950-for-IESBA (363K)

Agenda Item 5 - Part C

Agenda-Item-5-Revision-of-Part-C-Phases-1-and-2-Cover-Note (78K) Agenda-Item-5A-Revision-of-Part-C-Phase-1-Restructuring-Issues-and-TF-Proposals (52K) Agenda-Item-5B-Restructed-Part-C-Phase-1-With-Safeguards-Conf-Amends-Mark-Up-from-Sept-2016-IESBA-Meeting (187K) Agenda-Item-5C-Revision-of-Part-C-Phase-1-Issues-and-Proposed-Text-to-Clarify-Applicability (270K) Agenda-Item-5D-Revision-of-Part-C-Phase-1-Draft-EM-to-ED-Revisions-to-Clarify-Applicabilty-of-Provisions-in-Extant-Part-C-to-PAPPs (189K) Agenda-Item-5E-Revision-of-Part-C-Phase-2-Issues-and-TF-Proposals-Relevant-to-Section-250 (66K) Agenda-Item-5F-Revision-of-Part-C-Phase-2-Proposed-Section-250-Revised-Extant-Section-350 (51K) Supplement-to-Agenda-Item-5C-Revised-Applicability-Paragraphs (186K) Updated-Agenda-Item-5B-Part-C-Phase-1-Proposed-Part-2-for-IESBA (482K)

Agenda Item 6 - Fees

Agenda-Item-6-Fees-Cover-Note (70K) Agenda-Item-6A-Fees-Summary-of-Research-Final-Report (187K) Agenda-Item-6B-Fees-Slide-Presentation-Incl-Prof.-Hay-Final-Research-Report (492K)

Agenda Item 7 - NOCLAR

Agenda-Item-7-NOCLAR-Cover-note (88K) Agenda-Item-7A-NOCLAR-Proposed-Section-360-Mark-up-from-Sept-2016-Text (110K) Agenda-Item-7B-NOCLAR-Proposed-Section-360-Mark-up-from-Extant-Code (146K) Agenda-Item-7C-NOCLAR-Proposed-Section-360-Clean (97K) Agenda-Item-7D-NOCLAR-Proposed-Section-260-Mark-up-from-Sept-2016-Text (83K) Agenda-Item-7E-NOCLAR-Proposed-Section-260-Mark-up-from-Extant-Code (118K) Agenda-Item-7F-NOCLAR-Proposed-Section-260-Clean (78K) Agenda-Item-7G-NOCLAR-QAs-PAPPs-Clean (143K) Agenda-Item-7H-NOCLAR-QAs-PAPPs-Mark-up-from-Sept-2016-Draft (165K) Agenda-Item-7I-NOCLAR-QAs-PAIBs-Clean (107K) Agenda-Item-7J-NOCLAR-QAs-PAIBs-Mark-up-from-Sept-2016-Draft (114K)

Agenda Item 8 - Long Association

Agenda-Item-8-Long-Association-Cover-note (70K) Agenda-Item-8A-Long-Association-Issues-Paper (69K) Agenda-Item-8B-Long-Association-Restructured-Text-Mark-up (96K) Agenda-Item-8C-Long-Association-Restructured-Text-Clean (55K) Agenda-Item-8D-Long-Association-Revised-Provisions-Mark-up-from-Sept-2016-Close-off (51K) Agenda-Item-8E-Long-Association-Revised-Provisions-Clean (46K) Agenda-Item-8F-Response-to-PIOB (124K)

Agenda Item 9 - Strategy Survey

Agenda-Item-9-Strategy-2019-2023-Survey-Cover-note (47K) Agenda-Item-9A-Strategy-2019-23-Survey-Matters-for-Consideration (186K) Agenda-Item-9B-SWP-2014-2018-for-ref (383K) Agenda-Item-9C-Survey-Questionnaire-2014-16-for-ref (76K)

20161215-IESBA-Final-Minutes-December-2016-IESBA-Meeting (147K)

Meeting Highlights Podcast

IESBA December 2016 Meeting Highlights Podcast (18.7 MB)

20160926-IESBA-Safeguards-Phases-1-and-2-Gary-Hannaford (833K) 20161212-IESBA-Professional-Skepticism-Richard-Fleck (151K) 20161212-IESBA-Structure-Don-Thomson (133K) 20161213-IESBA-Fees-Prof.-David-Hay (636K) 20161213-IESBA-Part-C-Helene-Agelii (166K) 20161215-IESBA-Structure-Pt.2-Don-Thomson (115K)