December 4 - 8 2017 | Livingstone, Zambia

December 4 - 8, 2017

Meeting Summary


Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks (43K) Agenda-Item-1A-IESBA-Outreach-and-Related-Activities (67K) Agenda-Item-1B-Draft-Public-Session-Minutes-of-September-2017-IESBA-Meeting (128K)

Agenda Item 2 - Structure of the Code and Safeguards

Agenda-Item-2-Structure-and-Safeguards-Joint-Cover-Note (93K) Agenda-Item-2A-Structure-Remaining-Issues-and-Task-Force-Proposals (125K) Agenda-Item-2B-Safeguards-Remaining-Issues-and-Task-Force-Proposals (152K) Agenda-Item-2C-Compilation-of-Proposed-Texts-Mark-Up-from-Sept-2017 (1.4 MB) Agenda-Item-2D-Compilation-of-Proposed-Texts-Clean (1.6 MB) Agenda-Item-2E-Compilation-of-Proposed-texts-Mark-up-from-EDs-and-AIPT (1.8 MB) Agenda-Item-2F-Drafting-Guidelines-for-Restructured-Code-As-of-Nov-2017 (108K) Suppl-1-to-Agenda-Item-2-Advance-and-Offline-Input-Received-as-of-Dec-5-for-IESBA (206K) Suppl-2-to-Agenda-Item-2-Paragraph-Numbers-Changed-in-Compilation-of-Proposed-Texts (90K) Supplement-Dec-2017-IESBA-Meeting-Due-Process (40K) Updated-Agenda-Item-2D-Compilation-of-proposed-texts-for-IESBA (1.7 MB)

Agenda Item 3 - Part C

Agenda-Item-3-Part-C-Applicability-Cover-Note (88K) Agenda-Item-3A-Part-C-Remaining-Applicability-Issues-and-TF-Proposals (81K) Agenda-Item-3B-Part-C-Applicability-Draft-Basis-for-Conclusions (182K)

Agenda Item 4 - Professional Skepticism

Agenda-Item-4-Professional-Skepticism-and-Professional-Judgment (111K) Agenda-Item-4A-PS-and-PJ-text-Mark-up-from-ED (39K)

Agenda Item 5 - Professional Skepticism

Agenda-Item-5-Professional-Skepticism-Long-Term-Cover-note (46K) Agenda-Item-5A-Launching-the-Longer-Term-Professional-Skepticism-Initiative (104K)

Agenda Item 6 - Future SWP

Agenda-Item-6-Future-SWP-Cover-Note (80K) Agenda-Item-6A-Draft-IESBA-SWP-2019-2023 (223K) Agenda-Item-6B-Previous-IOSCO-C1-Comments-and-PC-Responses (82K) Agenda-Item-6C-Matters-for-Future-Board-Attention (55K)

Agenda Item 7 - Restructured Code - Roll-out Initiatives

Agenda-Item-7-Restructured-Code-Roll-out-Initiatives (49K)

Agenda Item J - Joint IAASB and IESBA Board Meeting

Agenda-Item-J1-September-2017-IAASB-IESBA-Joint-Public-Session-Meeting-Minutes (50K)



IESBA-December-2017-Meeting-Highlights-Podcast (14.6 MB)
00:13 - Introduction: Ken Siong, IESBA Technical Director
00:50 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman
03:07 - Part C of the IESBA Code: Helene Agelii, IESBA Member
05:04 - Professional Skepticism – Richard Fleck, IESBA Deputy Chair
08:08 - Safeguards: Gary Hannaford, IESBA Member
12:11 - Structure of the IESBA Code, Don Thomson, Task Force Chair and former IESBA Member
14:26 - Closing Remarks: Ken Siong, IESBA Technical Director



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