November 30 - December 1-3, 8 & 16, 2021 | Hybrid

November-December-2021-IESBA-Meeting-Highlights (92K)

Nov-Dec-2021-IESBA-Meeting-Timetable-V6 (33K)

Agenda Item 01 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks (43K) Agenda-Item-1A-PIOB-PI-Issues-on-IESBA-Projects-Nov-2021 (311K) Agenda-Item-1B-IESBA-Outreach-and-Related-Activities (176K) Agenda-Item-1C-Draft-Minutes-of-September-2021-IESBA-Meeting (172K) Agenda-Item-1C-Updated-Draft-Minutes-of-September-2021-IESBA-Meeting (174K) Agenda-Item-1D-Draft-September-2021-IESBA-CAG-Public-Session-Minutes-Word-File (297K)

Agenda Item 02 - PIE

Agenda-Item-2-PIE-Cover-Note (85K) Agenda-Item-2A-PIE-Issues-and-TF-Proposals (650K) Agenda-Item-2B-Draft-Proposed-Text-Mark-up-from-September-2021-version (128K) Agenda-Item-2C-Draft-Proposed-Text-Mark-up-from-ED (152K) Agenda-Item-2D-Draft-Proposed-Text-Clean (143K) Agenda-Item-2D.1-Proposed-Text-Mark-up-from-Posted-Word-File (51K) Agenda-Item-2E-PIE-Due-Process (22K)

Agenda Item 03 - Quality Management-related Conforming Amendments

Agenda-Item-3-Quality-Management-related-Conforming-Amendments-Cover-Note (73K) Agenda-Item-3A-Summary-of-Significant-Comments-on-Exposure-and-Task-Force-Proposals (159K) Agenda-Item-3B-Draft-Changes-to-the-Code-Mark-up-from-ED (83K) Agenda-Item-3C-Task-Force-Detailed-Responses-to-ED-Comments (206K) Agenda-Item-3D-QM-related-Conforming-Amendments-Due-Process (22K)

Agenda Item 04 - Technology Fact Finding and Thought Leadership

Agenda-Item-4-Technology-Fact-Finding-and-Thought-Leadership (148K)

Agenda Item 05 - ET-GA Independence

Agenda-Item-5-ET-GA-Independence-Cover-note (130K) Agenda-Item-5B-ET-GA-Independence-Proposed-Text-Marked-Up-against-Sept-2021-Draft (141K) Agenda-Item-5C-ET-GA-Independence-Proposed-Text-Clean (81K) Agenda-Item-5D-Proposed-QM-related-Amendments (247K) Agenda-Item-5E-ET-GA-Task-Force-Responses-to-Board-Feedback-on-Draft-Text (93K)

Agenda Item 06 - Strategy and Work Plan

Agenda-Item-6-Strategy-and-Work-Plan-Cover-Note (75K) Agenda-Item-6A-Mid-cycle-SWP-Status-Review (116K) Agenda-Item-6B-2022-2023-IESBA-Work-Plan (91K) Agenda-Item-6C-Development-of-SWP-2024-2028 (134K)

Agenda Item 07 - Technology Project

Agenda-Item-7-Technology-Project-Cover-Issues-and-Task-Force-Proposals (88K) Agenda-Item-7A-Technology-Project-Draft-Explanatory-Memorandum (392K) Agenda-Item-7B-Technology-Project-Proposed-Text-Mark-up-from-October-Draft (366K) Agenda-Item-7C-Technology-Project-Proposed-Text-Mark-up-from-Extant (363K) Agenda-Item-7D-Technology-Project-Proposed-Text-Clean (348K) Agenda-Item-7E-Schedule-of-Comments-on-October-Text (205K)

Agenda Item 08 - Long Association PIR (Phase 1)

Agenda-Item-8-Long-Association-PIR-Phase-1-Cover-Note (79K) Agenda-Item-8A-Long-Association-PIR-Phase-1-Final-Report (387K) Agenda-Item-8A-Long-Association-PIR-Phase-1-Final-Report-Revised (388K)

Agenda Item 09 - Benchmarking

Agenda-Item-9-Benchmarking-Cover-Note (84K) Agenda-Item-9A-Working-Draft-of-Benchmarking-Phase-I-Report-as-of-November-22 (750K)

Agenda Item 10 - Tax Planning and Related Services

Agenda-Item-10-Tax-Planning-and-Related-Services-Cover-Note (74K) Agenda-Item-10A-Tax-Planning-Tax-Morality-and-Related-Matters (104K)

20211130-IESBA-Final-Minutes-of-November-December-2021-Meeting (249K)

Agenda-Item-10-Tax-Planning-and-Related-Services-Jens-Poll (5.3 MB) Agenda-Item-2-PIE-Michael-Ashley (13.1 MB) Agenda-Item-3-Quality-Management-Related-Conforming-Amendments-Liesbet-Haustermans (5.3 MB) Agenda-Item-4-Technology-Fact-Finding-and-Thought-Leadership-Brian-Friedrich (8.9 MB) Agenda-Item-5-Engagement-Team-Group-Audit-Independence-Sylvie-Soulier (9.4 MB) Agenda-Item-7-Techology-Project-Rich-Huesken (8 MB) Agenda-Item-8-Long-Association-PIR-Phase-1-Richard-Fleck (10.2 MB) Agenda-Item-9-Benchmarking-Laura-Friedrich (5.8 MB)