November 30 – December 4, 2015 | New York, USA

November 30 - December 4, 2015

Meeting Summary

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda-Item-1-A-IESBA-Outreach-and-Related-Activities (270K) Agenda-Item-1-B-Draft-Minutes-October-14-2015-IESBA-Teleconference (305K) Agenda-Item-1-C-Draft-Minutes-October-21-2015-IESBA-Teleconference (292K) Agenda-Item-1-D-Draft-Minutes-September-2015-IESBA-Meeting (376K) Agenda-Item-1-Introduction-and-Opening-Remarks (150K)

Agenda Item 2 - Safeguards

Agenda-Item-2-A-Safeguards-Issues-Paper (317K) Agenda-Item-2-B-Safeguards-Proposed-Text-Mark-Up (316K) Agenda-Item-2-C-Updated-Safeguards-Proposed-Text-Marked (305K) Agenda-Item-2-D-Safeguards-Draft-Explanatory-Memorandum (504K) Agenda-Item-2-E-Safeguards-Mapping-Table (321K) Agenda-Item-2-Safeguards-Cover-Note (299K)

Agenda Item 3 - Structure of the Code

Agenda-Item-3-A-Structure-Issues-Paper (104K) Agenda-Item-3-B-Draft-Structure-ED-Mark-Up (772K) Agenda-Item-3-C-Draft-Structure-ED-Clean (806K) Agenda-Item-3-D-Draft-ED-Mapping-Table (1.2 MB) Agenda-Item-3-E-Draft-IESBA-Update-Coordination-of-Structure-Work-Streams (394K) Agenda-Item-3-F-Drafting-Guidelines (122K) Agenda-Item-3-G-S600-NAS-Mark-Up (432K) Agenda-Item-3-H-S600-NAS-Clean (326K) Agenda-Item-3-I-Mapping-Table-NAS-S600 (538K) Agenda-Item-3-Structure-of-the-Code-Cover-Note (73K)

Agenda Item 4 - NOCLAR

Agenda-Item-4-A-Updated-NOCLAR-Issues-Paper (378K) Agenda-Item-4-B-NOCLAR-Revised-Text-Mark-Up-from-ED (428K) Agenda-Item-4-C-NOCLAR-Revised-Text-Clean (398K) Agenda-Item-4-D-Comment-Letter-from-IOSCO-Committee-1 (533K) Agenda-Item-4-NOCLAR-Cover-note (294K)

Agenda Item 5 - Long Association

Agenda-Item-5-A-Long-Association-Issues-Paper (365K) Agenda-Item-5-B-Long-Association-S290-Mark-Up-from-ED (307K) Agenda-Item-5-C-Long-Association-S290-Mark-Up-From-October-Teleconference (303K) Agenda-Item-5-D-Long-Association-S290-Clean (301K) Agenda-Item-5-E-Long-Association-S291-Mark-Up-from-ED (255K) Agenda-Item-5-F-Long-Association-S291-Clean (253K) Agenda-Item-5-G-Long-Association-Draft-FAQs (359K) Agenda-Item-5-Long-Association-Cover-Note (292K) Supplement-A-to-Agenda-Item-5 (346K) Supplement-B-to-Agenda-Item-5 (1.4 MB)

Agenda Item 6 - Part C

Agenda-Item-6-A-Issues-Paper (388K) Agenda-Item-6-B-Proposed-Changes-to-Section-300-Mark-Up (298K) Agenda-Item-6-C-Proposed-Changes-to-Section-300-Clean (293K) Agenda-Item-6-D-Proposed-changes-to-Section-320-Mark-Up (327K) Agenda-Item-6-E-Proposed-changes-to-Section-320-Clean (325K) Agenda-Item-6-F-Proposed-Changes-to-Section-370-Mark-Up (319K) Agenda-Item-6-G-Proposed-Changes-to-Section-370-Clean (317K) Agenda-Item-6-H-Exposed-Conforming-Changes-to-Sections-310-330-and-340-Mark-Up (292K) Agenda-Item-6-Updated-Part-C-Cover-Note (304K) Supplement-A-to-Agenda-Item-6-Part-C-Compilation-of-Responses-to-ED-Questions (935K) Supplement-B-to-Agenda-Item-6-Part-C-Compilation-of-General-Comments-on-ED (557K) Supplement-C-to-Agenda-Item-6-Part-C-Compilation-of-Other-Comments-on-ED (346K)

Agenda Item 7 - Fees Initiatives

Agenda-Item-7-A-Fee-Related-Issues-Proposed-WG-Terms-of-Reference (189K) Agenda-Item-7-B-Proposed-Staff-Publication-on-Fees (151K) Agenda-Item-7-C-Draft-Staff-Publication-Fees-Mark-Up (179K) Agenda-Item-7-D-Draft-Staff-Publication-Fees-Clean (97K) Agenda-Item-7-Fees-Initiatives-Cover-note (288K)

Agenda Item 8 - Due Process - Long Association and Part C Phase 1

Agenda-Item-8-Due-Process-Long-Association-and-Part-C-Phase-1 (314K)

Minutes

Audio

Meeting Highlights Podcast (26.7 MB)
Highlights from the IESBA's November 30-December 4, 2015, meeting in New York, NY.
:05 Introduction
:30 Opening remarks
2:46 Safeguards
4:50 Structure of the Code of Ethics for Professional Accountants (the Code)
6:26 Part C of the Code, Professional Accountants in Business
9:53 Long Association
11:15 Non-Compliance with Laws & Regulations (NOCLAR)
13:10 Next meeting

Presentations

 
 

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