December 3-6, 2019 | New York, USA

Dec 3 - 6, 2019

Meeting Summary

December 2019 Meeting Highlights (186.59 KB)
December 2019 Meeting Highlights Podcast (16.52 MB)
00:10 - Introduction: Diane Jules, IESBA Deputy Technical Director 01:04 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman 04:51 - Non-Assurance Services: Richard Fleck, IESBA Deputy Chair 07:01 - Fees: Ian McPhee, IESBA Member 09:45 - Technology: Patricia Mulvaney, IESBA Member 14:00 - IAASB/IESBA Coordination: Sylvie Soulier, IESBA Member 16:08 - Final thoughts: Stavros Thomadakis, IESBA Chairman 16:51 - Closing Remarks: Diane Jules, IESBA Deputy Technical Director

Agenda

December-2019-IESBA-Meeting-Timetable-V7 (92.16 KB)

Agenda Papers

Agenda Item 01 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks (82.73 KB)
Agenda-Item-1A-IESBA-Outreach-and-Related-Activities (111.16 KB)
Agenda-Item-1B-Draft-Minutes-of-September-2019-Public-Session (281.67 KB)

Agenda Item 02 - Fees

Agenda-Item-2-Fees-Cover-Note (157.43 KB)
Agenda-Item-2A-Fees-Proposed-Revisions-to-Section-410-Mark-up-from-September (250.78 KB)
Agenda-Item-2A.1-Fees-Proposed-Revisions-to-Section-410-Mark-up-from-Extant (213.75 KB)
Agenda-Item-2B-Fees-Proposed-Consequential-and-Conforming-Changes-to-Part-4A-Mark-up-from-Extant (107.42 KB)
Agenda-Item-2C-Fees-Proposed-Consequential-Amendments-to-Part-4B-Revised-Mark-up (107.01 KB)
Agenda-Item-2D-Fees-Issues-and-Task-Force-Proposals (237.08 KB)

Agenda Item 03 - Definitions of Listed Entity and PIE

Agenda-Item-3-Definitions-of-Listed-Entity-and-PIE-Approved-Project-Proposal (229.74 KB)
Agenda-Item-3-Definitions-of-Listed-Entity-and-PIE-Cover-Note (128.98 KB)
Agenda-Item-3A-Definitions-of-Listed-Entity-and-PIE-Project-Proposal (202.72 KB)
Supplement-to-Agenda-Item-3A-PIE-Project-Proposal-Appendix (74.69 KB)

Agenda Item 04 - NAS

Agenda-Item-4-NAS-Cover-Note (220.1 KB)
Agenda-Item-4A-NAS-Section-600-Mark-up-from-October-Draft (484.08 KB)
Agenda-Item-4A.1-NAS-Section-600-Mapping-Table-Comparison-Extant-vs.-Proposals (693.7 KB)
Agenda-Item-4B-NAS-Section-400-Mark-up-from-October-Draft (156.19 KB)
Agenda-Item-4B.1-NAS-Section-400-Mapping-Table-Comparison-Extant-vs.-Proposals (146.21 KB)
Agenda-Item-4C-NAS-Sections-950-Mark-up-from-October-Draft (166.77 KB)
Agenda-Item-4C.1-NAS-Section-950-Mapping-Table-Comparison-Approved-Part-4B-vs.-Proposals (167.31 KB)
Agenda-Item-4D-NAS-Section-900-Mark-up-from-October-Draft (152.48 KB)
Agenda-Item-4D.1-NAS-Section-900-Mapping-Table-Comparison-Approved-Part-4B-vs.-Proposals (137.99 KB)
Agenda-Item-4E-NAS-Draft-Explanatory-Memo (285 KB)
Agenda-Item-4F-NAS-Compilation-of-Proposed-Texts-Clean-Version (529.77 KB)

Agenda Item 05 - Technology

Agenda-Item-5-Technology-Cover-Note (77.2 KB)
Agenda-Item-5A-Technology-WG-Final-Report (318.23 KB)

Agenda Item 06 - IAASB-IESBA Coordination

Agenda-Item-6-IAASB-IESBA-Coordination-Cover-Note (165.85 KB)
Agenda-Item-6A-AUP-Engagements-Final-IAASB-Task-Force-Proposals-Relating-to-Independence (167.2 KB)
Agenda-Item-6B-EQR-Objectivity-Issues-and-Proposals (232.53 KB)
Agenda-Item-6C-EQR-Objectivity-Project-Proposal-Approved (110.9 KB)
Agenda-Item-6D-ISA-220-ISA-600-IESBA-Specific-Issues-and-Recommendations (279.29 KB)
Supplement-A-to-Agenda-Item-6-Extract-of-December-2019-IAASB-Agenda-Material-Pertaining-to-EQR-Objectivity (223.57 KB)

Agenda Item 07 - eCode

Agenda-Item-7-eCode-Cover-Note (101.71 KB)

Agenda Item 08 - Tax Planning and Related Services

Agenda-Item-8-Tax-Planning-and-Related-Services-Cover-Note- (170.11 KB)
Agenda-Item-8A-Tax-Planning-and-Related-Services-Fact-Finding-Update (263.01 KB)
Agenda-Item-8B-IFAC-PAO-Tax-Advisor-Guidance (151.04 KB)

Agenda Item 09 - Code Rollout

Agenda-Item-9-Code-Rollout (270.93 KB)

Agenda Item 10 - EIOC

Agenda-Item-10-EIOC-Cover-Note (96.02 KB)
Agenda-Item-10A-IFIAR-2018-Survey-Report (901.44 KB)
Agenda-Item-10B-FRC-Annual-Enforcement-Review (1021.25 KB)

Agenda Item 11 - IFAC Global Status of Adoption Report

Agenda-Item-11-IFAC-Global-Status-of-Adoption-Report-Cover-Note (151.28 KB)
Agenda-Item-11A-IFAC-Global-Status-of-Adoption-Report-Presentation (264.89 KB)

Agenda Item 12 - Role and Mindset

Agenda-Item-12-Role-and-Mindset (269.1 KB)
Agenda-Item-12A-Role-and-Mindset-Presentation (721.72 KB)

Minutes

20191203-IESBA-Final-Minutes-of-December-2019-Meeting (323.92 KB)

Presentations

Agenda Item 02 - Fees - Ian McPhee (1.49 MB)
Agenda Item 03 - Definitions of Listed Entity and PIE - Michael Ashley (1.09 MB)
Agenda Item 04 - NAS - Richard Fleck (2.08 MB)
Agenda Item 05 - Technology - Patricia Mulvaney (5.18 MB)
Agenda Item 06 - IAASB-IESBA Coordination - Sylvie Soulier (1.2 MB)
Agenda Item 07 - eCode - Brian Friedrich (4.99 MB)
Agenda Item 08 - Tax Planning and Related Services - Jens Poll (2.11 MB)
Agenda Item 09 - Rollout - Kevin Dancey, James Gunn & Kim Gibson (2.43 MB)
Agenda Item 10 - EIOC - Winnie Kiryabwire and Sundeep Takwani (1.18 MB)
Agenda Item 11 - IFAC Global Status of Adoption - Joseph Bryson and Sarah Gagnon (4.01 MB)
Agenda Item 12 - Role and Mindset Presentation - Richard Fleck (1.33 MB)
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