March 14 - 16, 2016 | Madrid, SPAIN

March 14 - 16, 2016

Meeting Summary

• Mar-2016-IESBA-Meeting-Highlights (74K)

Agenda

• Mar-2016-IESBA-Meeting-Timetable-V7 (28K)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

• Agenda-Item-1-A-Draft-Sept-2015-IESBA-CAG-Public-Session-Meeting-Minutes-clean (137K)
• Agenda-Item-1-B-IESBA-Outreach-and-Related-Activities (49K)
• Agenda-Item-1-C-Draft-Minutes-Nov-Dec-2015-IESBA-Meeting (212K)
• Agenda-Item-1-Introduction-and-Opening-Remarks (42K)
• Attachment-to-Agenda-Item-1-C-Part-C-Phase-1-Close-Off-Document (240K)

Agenda Item 2 - NOCLAR

• Agenda-Item-2-A-NOCLAR-Issues-Paper (367K)
• Agenda-Item-2-B-NOCLAR-Revised-Text-Mark-Up-from-Dec-2015-Draft (429K)
• Agenda-Item-2-C-NOCLAR-Revised-Text-Mark-Up-from-ED (442K)
• Agenda-Item-2-D-NOCLAR-Revised-Text-Clean (410K)
• Agenda-Item-2-F-NOCLAR-Restructured-Section-315-PAPPs (401K)
• Agenda-Item-2-G-NOCLAR-Restructured-Section-260-PAIBs (362K)
• Agenda-Item-2-H-NOCLAR-Mapping-Table-Section-225-to-315 (488K)
• Agenda-Item-2-I-NOCLAR-Mapping-Table-Section-360-to-260 (412K)
• Agenda-Item-2-Updated-NOCLAR-Cover-note (80K)
• Supplement-A-to-Agenda-Item-2-NOCLAR-Compilation-of-General-Comments-on-re-ED (683K)
• Supplement-B-to-Agenda-Item-2-NOCLAR-Compilation-of-Responses-to-re-ED-Questions (1.2 MB)
• Supplement-C-to-Agenda-Item-2-NOCLAR-Compilation-of-Other-Comments-on-re-ED (112K)

Agenda Item 3 - Structure of the Code

• Agenda-Item-3-Structure-of-the-Code-Phase-2-Cover (285K)
• Agenda-Item-3A-Structure-of-the-Code-Phase-2-Issues-Paper (481K)
• Agenda-Item-3B-C1-S800 (314K)
• Agenda-Item-3C-C1-S800-Mapping-Table (229K)
• Agenda-Item-3D-Drafting-Guidelines (379K)

Agenda Item 4 - Long Association

• Agenda-Item-4-Long-Association-Cover-Note (294K)
• Agenda-Item-4A-Part-C1-C2-Long-Association-MARK-UP (321K)
• Agenda-Item-4B-Part-C1-C2-Long-Association-Clean (310K)
• Agenda-Item-4C-Long-Association-Mapping-Table (384K)

Agenda Item 5 - Fees

• Agenda-Item-5-A-Fees-Initiative-Proposed-WG-Terms-of-Reference (273K)
• Agenda-Item-5-B-Draft-Scope-of-Work-Fees-Academic-Research (220K)
• Agenda-Item-5-Fees-Initiative-Cover-note (165K)

Agenda Item 6 - Safeguards

• Agenda-Item-6-Safeguards-Phase-II-Cover-Note (297K)
• Agenda-Item-6A-Safeguards-Issues-and-Task-Force-Proposals (403K)
• Agenda-Item-6B-Safeguards-Proposed-Revisions-to-C1-S400-404-Marked-from-Structure-ED (121K)
• Agenda-Item-6C-Safeguards-Proposed-Revisions-to-C1-S400-404-Clean (113K)
• Agenda-Item-6D-Safeguards-Phase-II-Mapping-Table-S400-400-Compared-to-Extant-Code (228K)

Agenda Item 7 - Cover Page

• Agenda-Item-7-A-Part-C-Phase-1-Issues-Paper (38K)
• Agenda-Item-7-B-Part-C-Phase-1-Proposed-Restructured-Text (145K)
• Agenda-Item-7-C-Part-C-Phase-1-Mapping-Table-of-Comparison (593K)
• Agenda-Item-7-Cover-Page (71K)
• Agenda-Item-7-D-Part-C-Phase-2-Issues-Paper-Applicability-of-Part-C-to-PAPPs (68K)

Agenda Item 8 - ICAS

• Agenda-Item-8-A-ICAS-The-Power-of-One (732K)
• Agenda-Item-8-B-ICAS-Discussion-Paper-The-Five-Fundamental-Principles-Time-for-Evaluation (551K)

Minutes

• 20160314-IESBA-Final-Minutes-March-2016-IESBA-Meeting (245K)

Audio

• Meeting Highlights Podcast (22 MB)
  Highlights from the IESBA's March 14-16, 2016, meeting in Madrid, Spain.
  :10 - Introduction: Ken Siong, Technical Director
  :36 - Opening remarks/Non-Compliance with Laws and Regulations: Stavros Thomadakis, Chair
  3:40 - Safeguards: Gary Hannaford, Member
  7:13 - Part C, Professional Accountants in Business: Helene Agélii, Member
  10:40 - Next meeting: Ken Siong, Technical Director

Presentations

• 1.-20160314-IESBA-NOCLAR-Richard-Fleck (119K)
• 2.-20160314-IESBA-Structure-Don-Thomson (116K)
• 3.-20160314-IESBA-LA-Richard-Fleck (217K)
• 4.-20160314-IESBA-Fees-Initiatives-Chishala-Kateka (120K)
• 5.-20160314-IESBA6-Safeguards-Gary-Hannaford (273K)
• 6.-20160314-IESBA-Part-C-Helene-Agelii (162K)
• 7.-20160314-IESBA-EIOC-Adoption-of-IESBA-Code-Saudi-Arabia-Reyaz-Mihular (111K)
• 8.-20160314-IESBA-EIOC-Brazil-Robert-Juenemann (149K)
• 9.-20160314-IESBA-EIOC-The-Power-of-One-Anton-Colella-James-Barbour (635K)