June 8-12 & 15, 2020 | Virtual Meeting

Jun 8 - 15, 2020

Meeting Summary

June-2020-IESBA-Meeting-Highlights (165.6 KB)

Agenda

June-2020-Virtual-IESBA-Meeting-Timetable-V3 (70.54 KB)

Agenda Papers

Agenda Item 01 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks (110.76 KB)
Agenda-Item-1A-IESBA-Outreach-and-Related-Activities (151.45 KB)
Agenda-Item-1B-Draft-Minutes-of-March-2020-IESBA-Meeting (249.69 KB)

Agenda Item 02 - Role and Mindset

Agenda-Item-2-Role-and-Mindset-Cover-Note (197.31 KB)
Agenda-Item-2A-Role-and-Mindset-Issues-and-TF-Proposals (265.4 KB)
Agenda-Item-2B-Role-and-Mindset-Proposed-Text-Mark-up-from-March-2020-Turnaround-Version (322.99 KB)
Agenda-Item-2C-Role-and-Mindset-Schedule-of-IESBA-Comments-and-TF-responses-May-2020 (285.92 KB)
Agenda-Item-2D-Role-and-Mindset-Proposed-Text-Clean (314.52 KB)
Agenda-Item-2D.1-Role-and-Mindset-Extract-of-Proposed-Text-Mark-up-from-Posted (41.57 KB)
Agenda-Item-2D.2-Role-and-Mindset-Note-on-Changes-to-Posted-Version (22.66 KB)
Agenda-Item-2D.3-Role-and-Mindset-Updated-Version-Post-June-8-Discussions (234.42 KB)
Agenda-Item-2E-Role-and-Mindset-Proposed-Text-Mark-up-from-ED (353.51 KB)
Agenda-Item-2F-Role-and-Mindset-Due-Process- (148.75 KB)
Agenda-Item-2G-Role-and-Mindset-PIOB-Summary-of-Monitoring-Group-Comments (695.1 KB)

Agenda Item 03 - Tax Planning and Related Services

Agenda-Item-3-Tax-Planning-and-Related-Services-Cover-Note (447.03 KB)
Agenda-Item-3A-Tax-Planning-and-Related-Services-Fact-Finding-Update (251.68 KB)
Agenda-Item-3B-2019-Global-Reporting-Initiative-207 (250.49 KB)
Agenda-Item-3C-PRI-Evaluating-and-Engaging-on-Corporate-Tax-Transparency-Investor-Guide (622.93 KB)

Agenda Item 04 - IAASB-IESBA Coordination

Agenda-Item-4-IAASB-IESBA-Coordination-Cover-Note (175.17 KB)
Agenda-Item-4-IAASB-IESBA-Coordination-Presentation (424.65 KB)

Agenda Item 05 - Engagement Quality Reviewer Objectivity

Agenda-Item-5-Updated-Engagement-Quality-Reviewer-Objectivity-Cover-Note (184.31 KB)
Agenda-Item-5A-Summary-of-Significant-Comments-on-Exposure-and-Task-Force-Proposals (349.6 KB)
Agenda-Item-5B-Draft-Changes-to-Section-300-and-Section-325-Marked-up-from-ED (165.7 KB)
Agenda-Item-5C-Draft-Changes-to-Section-300-and-Section-325-Clean (154.47 KB)
Agenda-Item-5D-Task-Force-Detailed-Responses-to-EQR-ED-Comment-Letters (233.91 KB)
Agenda-Item-5E-Extract-of-Paragraphs-with-reference-to-Appropriate-Reviewer-in-the-Code (328.87 KB)
Agenda-Item-5F-Report-by-ED-Question-Q1-FOR-REFERENCE (180.56 KB)
Agenda-Item-5G-Report-by-ED-Question-Q2-FOR-REFERENCE (124.53 KB)
Agenda-Item-5H-Report-by-ED-Question-Q3-FOR-REFERENCE (214.88 KB)

Agenda Item 06 - IESBA Communications Plan

Agenda-Item-6-IESBA-Communications-Plan-Cover (117.52 KB)
Agenda-Item-6-IESBA-Communications-Update-Presentation (236.73 KB)

Agenda Item 07 - Engagement Team Group Audit Independence

Agenda-Item-7-Engagement-Team-Group-Audit-Independence-Issues-and-Task-Force-Preliminary-Views-with-notes (860.01 KB)

Agenda Item 08 - PIE

Agenda-Item-8-PIE-Cover-Note (182.27 KB)
Agenda-Item-8A-PIE-Issues-and-TF-Views (636.8 KB)
Agenda-Item-8B-PIE-Preliminary-Draft-Mark-up-from-Extant (162.83 KB)
Agenda-Item-8C-PIE-Preliminary-Draft-Clean (157.17 KB)
Agenda-Item-8D-PIE-Compilation-of-Forum-of-Firms-Responses-De-identified (180.46 KB)
Agenda-Item-8E-PIE-Compilation-of-NSS-Responses (304.99 KB)

Agenda Item 09 - Technology

Agenda-Item-9-Technology-Cover-Note (204.67 KB)
Agenda-Item-9A-Technology-issues-and-TF-Preliminary-Views (523.98 KB)

Agenda Item 10 - eCode Phase 2

Agenda-Item-10-eCode-Phase-2 (144.78 KB)

Minutes

20200608-IESBA-Final-Minutes-of-June-2020-Meeting (296.73 KB)

Audio

1.-Monday-June-8 (78.94 MB)
2.-Tuesday-June-9 (92.57 MB)
3.-Wednesday-June-10 (74.25 MB)
4.-Thursday-June-11 (77.65 MB)
5.-Friday-June-12 (169.64 MB)
6.-Monday-June-15 (33.51 MB)

Presentations

Agenda-Item-10-eCode-Brian-Friedrich (4.31 MB)
Agenda-Item-10-eCode-Digital-Pub-Initiative-Overview-Michelle-Brody (8.72 MB)
Agenda-Item-2-Role-and-Mindset-Richard-Fleck (3.26 MB)
Agenda-Item-3-Tax-Planning-and-Related-Services-Jens-Poll (4.17 MB)
Agenda-Item-4-IAASB-IESBA-Coordination-Presentation-Liesbet-Haustermans (1.08 MB)
Agenda-Item-5-EQR-Objectivity-Sylvie-Soulier (1.84 MB)
Agenda-Item-6-IESBA-Communications-Update-Presentation-Jennifer-DiClerico-and-David-Johnson (4.82 MB)
Agenda-Item-7-Engagement-Team-Group-Audit-Independence-Issues-and-Task-Force-Preliminary-Views-Sylvie-Soulier (1.71 MB)
Agenda-Item-8-Definitions-of-Listed-Entity-Public-Interest-Entity-Michael-Ashley (5.42 MB)
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