December 12 - 15, 2016 | New York, USA

Dec 12 - 15, 2016

Meeting Summary

December-2016-IESBA-Meeting-Highlights (91.57 KB)

Agenda

Dec-2016-IESBA-Meeting-Timetable-V6 (30.38 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks (40.87 KB)
Agenda-Item-1A-Updated-IESBA-Outreach-and-Related-Activities (271.81 KB)
Agenda-Item-1B-Draft-Minutes-September-2016-IESBA-Meeting (244.39 KB)

Agenda Item 2 - Professional Skepticism

Agenda-Item-2-Professional-Skepticism-Cover (95.72 KB)
Agenda-Item-2A-Professional-Skepticism-Issues-and-IESBA-WG-Proposals (95.85 KB)
Agenda-Item-2B-Professional-Skepticism-Proposed-Text (40.65 KB)
Agenda-Item-2C-Project-Proposal-Professional-Skepticism (66.77 KB)

Agenda Item 3 - Structure of the Code

Agenda-Item-3-Structure-of-the-Code-Phases-1-and-2-Cover-Note (95.89 KB)
Agenda-Item-3A-Structure-Phases-1-and-2-Issues-and-TF-Proposals (94.75 KB)
Agenda-Item-3B-Structure-Phase-1-Proposed-Text-With-Safeguards-Conforming-Amendments-Mark-up-from-Sept-2016 (707.43 KB)
Agenda-Item-3C-Structure-Phase-1-Proposed-Text-Marked-from-ED (844.22 KB)
Agenda-Item-3D-Structure-Phase-2-Proposed-Text-S800-and-Part-4B-With-Safeguards-CAs-Mark-up-from-Sept-2016 (265.05 KB)
Agenda-Item-3F-Structure-Staff-Prepared-Compilation-of-Proposed-Restructured-Code (1.29 MB)
Agenda-Item-3G-Structure-Phase-1-Draft-Basis-for-Agreement-in-Principle (188.19 KB)
Agenda-Item-3H-Structure-Phase-2-Draft-Explanatory-Memorandum (193.31 KB)
Agenda-Item-3I-Structure-of-the-Code-Drafting-Guidelines (123.54 KB)
Supplement-1-to-Agenda-Item-3B-Structure-Phase-1-Mark-up-From-Dec-12-13-IESBA-Discussion-for-IESBA (676.74 KB)
Supplement-1-to-Agenda-Item-3D-Structure-Phase-2-Mark-Up-From-Dec-12-13-IESBA-Discussion-For-IESBA (280.32 KB)
Supplement-2-to-Agenda-Items-3B-and-3D-Table-Showing-Disposition-of-Comments-from-IESBA-Members (156.84 KB)

Agenda Item 4 - Safeguards

Agenda-Item-4-Safeguards-Phases-1-and-2-Cover-Note (79.2 KB)
Agenda-Item-4A-Safeguards-Phases-1-and-2-Issues-and-TF-Proposals (110.73 KB)
Agenda-Item-4B-Safeguards-Phase-1-Proposed-Text-Mark-up-from-Sept-2016 (97.27 KB)
Agenda-Item-4C-Revisions-to-Safeguards-ED-1-Marked-From-ED (84.56 KB)
Agenda-Item-4D-Safeguards-Phase-2-Proposed-Section-600-Mark-up-from-Sept-2016 (201.56 KB)
Agenda-Item-4E-Safeguards-Phase-2-Proposed-Section-950 (66.13 KB)
Agenda-Item-4F-Safeguards-Phase-2-Mapping-Table-for-Section-950 (63.31 KB)
Supplement-to-Agenda-Item-5C-Revised-Applicability-Paragraphs (185.69 KB)
Updated-Agenda-Item-4D-Safeguards-Phase-2-S600-NAS-Mark-up-From-Dec-12-IESBA-DicscussionFor-IESBA (549.75 KB)
Updated-Agenda-Item-4E-Safeguards-Phase-2-Proposed-Section-950-for-IESBA (362.2 KB)

Agenda Item 5 - Part C

Agenda-Item-5-Revision-of-Part-C-Phases-1-and-2-Cover-Note (77.23 KB)
Agenda-Item-5A-Revision-of-Part-C-Phase-1-Restructuring-Issues-and-TF-Proposals (51.7 KB)
Agenda-Item-5B-Restructed-Part-C-Phase-1-With-Safeguards-Conf-Amends-Mark-Up-from-Sept-2016-IESBA-Meeting (186.14 KB)
Agenda-Item-5C-Revision-of-Part-C-Phase-1-Issues-and-Proposed-Text-to-Clarify-Applicability (269.78 KB)
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 (188.68 KB)
Agenda-Item-5E-Revision-of-Part-C-Phase-2-Issues-and-TF-Proposals-Relevant-to-Section-250 (65.09 KB)
Agenda-Item-5F-Revision-of-Part-C-Phase-2-Proposed-Section-250-Revised-Extant-Section-350 (50.73 KB)
Supplement-to-Agenda-Item-5C-Revised-Applicability-Paragraphs (185.69 KB)
Updated-Agenda-Item-5B-Part-C-Phase-1-Proposed-Part-2-for-IESBA (481.58 KB)

Agenda Item 6 - Fees

Agenda-Item-6-Fees-Cover-Note (69.69 KB)
Agenda-Item-6A-Fees-Summary-of-Research-Final-Report (186.82 KB)
Agenda-Item-6B-Fees-Slide-Presentation-Incl-Prof.-Hay-Final-Research-Report (491.79 KB)

Agenda Item 7 - NOCLAR

Agenda-Item-7-NOCLAR-Cover-note (87.91 KB)
Agenda-Item-7A-NOCLAR-Proposed-Section-360-Mark-up-from-Sept-2016-Text (109.3 KB)
Agenda-Item-7B-NOCLAR-Proposed-Section-360-Mark-up-from-Extant-Code (145.98 KB)
Agenda-Item-7C-NOCLAR-Proposed-Section-360-Clean (96.77 KB)
Agenda-Item-7D-NOCLAR-Proposed-Section-260-Mark-up-from-Sept-2016-Text (82.29 KB)
Agenda-Item-7E-NOCLAR-Proposed-Section-260-Mark-up-from-Extant-Code (117.38 KB)
Agenda-Item-7F-NOCLAR-Proposed-Section-260-Clean (77.33 KB)
Agenda-Item-7G-NOCLAR-QAs-PAPPs-Clean (142.08 KB)
Agenda-Item-7H-NOCLAR-QAs-PAPPs-Mark-up-from-Sept-2016-Draft (164.12 KB)
Agenda-Item-7I-NOCLAR-QAs-PAIBs-Clean (106.23 KB)
Agenda-Item-7J-NOCLAR-QAs-PAIBs-Mark-up-from-Sept-2016-Draft (113.52 KB)

Agenda Item 8 - Long Association

Agenda-Item-8-Long-Association-Cover-note (69.17 KB)
Agenda-Item-8A-Long-Association-Issues-Paper (68.95 KB)
Agenda-Item-8B-Long-Association-Restructured-Text-Mark-up (95.04 KB)
Agenda-Item-8C-Long-Association-Restructured-Text-Clean (54.46 KB)
Agenda-Item-8D-Long-Association-Revised-Provisions-Mark-up-from-Sept-2016-Close-off (50.5 KB)
Agenda-Item-8E-Long-Association-Revised-Provisions-Clean (45.87 KB)
Agenda-Item-8F-Response-to-PIOB (123.22 KB)

Agenda Item 9 - Strategy Survey

Agenda-Item-9-Strategy-2019-2023-Survey-Cover-note (46.16 KB)
Agenda-Item-9A-Strategy-2019-23-Survey-Matters-for-Consideration (185.9 KB)
Agenda-Item-9B-SWP-2014-2018-for-ref (382.3 KB)
Agenda-Item-9C-Survey-Questionnaire-2014-16-for-ref (75.28 KB)

Minutes

20161215-IESBA-Final-Minutes-December-2016-IESBA-Meeting (146.64 KB)

Audio

Meeting Highlights Podcast

IESBA December 2016 Meeting Highlights Podcast (18.17 MB)
:10 - Introduction: Ken Siong, IESBA Technical Director :38 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman 3:15 - Long Association, NOCLAR, Professional Skepticism: Richard Fleck, IESBA Deputy Chairman 6:14 - Fees: Chishala Kateka, IESBA Member 7:38 - Safeguards: Gary Hannaford, IESBA Member 11:09 - Part C, Professional Accountants in Business: Helene Agélii, IESBA Member 14:04 - Structure of the IESBA Code: Don Thomson, Task Force Chair and former IESBA Member 16:56 - Strategy & Work Plan Survey 2019-2023: Stavros Thomadakis, IESBA Chairman 18:43 - Next Meeting & Closing: Ken Siong, IESBA Technical Director

Presentations

20160926-IESBA-Safeguards-Phases-1-and-2-Gary-Hannaford (832.77 KB)
20161212-IESBA-Professional-Skepticism-Richard-Fleck (150.91 KB)
20161212-IESBA-Structure-Don-Thomson (132.4 KB)
20161213-IESBA-Fees-Prof.-David-Hay (635.35 KB)
20161213-IESBA-Part-C-Helene-Agelii (165.44 KB)
20161215-IESBA-Structure-Pt.2-Don-Thomson (114.96 KB)