November 30 - December 4 & 8-9, 2020 | Virtual Meeting

Nov 30 - Dec 9, 2020

Meeting Summary

November-December-2020-IESBA-Meeting-Highlights (143.84 KB)

Agenda

November-December-2020-Virtual-IESBA-Meeting-Agenda-V9 (94.06 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks (114.16 KB)
Agenda-Item-1A-IESBA-Outreach-and-Related-Activities (202.51 KB)
Agenda-Item-1B-Draft-Minutes-of-Sept-Oct-2020-IESBA-Meeting (367.42 KB)
Agenda-Item-1C-Draft-Oct-2020-Joint-IAASB-IESBA-CAG-Public-Session-Minutes (204.85 KB)
Agenda-Item-1D-Draft-Minutes-of-the-Sept-Oct-2020-IESBA-CAG-Meeting (293.49 KB)

Agenda Item 2 - Non-assurance Services (NAS)

Agenda-Item-2-Non-assurance-Services-NAS-Cover-Note (237.67 KB)
Agenda-Item-2A-Non-Assurance-Services-Remaining-Issues-Task-Force-Responses (902.64 KB)
Agenda-Item-2B-NAS-Revisions-to-Proposed-Text-in-ED-Mark-up-from-October-draft (2.07 MB)
Agenda-Item-2B-Updated-X3-Revised-NAS-Provisions-Approved-Text (2.38 MB)
Agenda-Item-2C-NAS-IESBA-comments-on-October-2020-Draft-Task-Force-Responses (1.9 MB)
Agenda-Item-2D-NAS-Revisions-to-Proposed-Text-Mark-Up-from-ED-as-of-Dec8-Approved-Text (2.11 MB)
Agenda-Item-2D-NAS-Revisions-to-Proposed-Text-Mark-up-from-NAS-ED (2.11 MB)
Agenda-Item-2E-NAS-Mapping-Table-Comparison-of-NAS-Provisions-in-Extant-Code-to-Revised-NAS-Proposals (2.07 MB)
Agenda-Item-2E-NAS-Mapping-Table-Comparison-of-NAS-Provisions-in-Extant-Code-to-Revised-NAS-Proposals-as-of-Dec8-Approved-Text (2.07 MB)
Agenda-Item-2F-NAS-Revisions-to-Proposed-Text-in-ED-Clean (1.94 MB)
Supplement-to-Agenda-Items-2-and-3-NAS-and-Fees-Due-Process (153.78 KB)

Agenda Item 3 - Fees

Agenda-Item-3-Fees-Cover-Note (182.21 KB)
Agenda-Item-3A-Remaining-Issues-and-Task-Force-Proposals (298.28 KB)
Agenda-Item-3B-Updated-Revisions-to-Fee-related-Proposals-Approved-Text (611.57 KB)
Agenda-Item-3B-Updated-Revisions-to-Fee-related-Proposals-Mark-up-to-September-2020-turnaround-version (364.24 KB)
Agenda-Item-3B.1-Updated-Revisions-to-Fee-related-Proposals-Mark-up-from-October-version- (360.98 KB)
Agenda-Item-3C-Compilation-of-Advance-Comments-from-IESBA-and-Task-Force-Responses (330.69 KB)
Agenda-Item-3D-Revisions-to-Fee-related-Proposals-Mark-up-from-ED (388.05 KB)
Agenda-Item-3D-Revisions-to-Fee-related-Proposals-Mark-up-from-ED-as-of-8-Dec-Approved-Text (366.77 KB)

Agenda Item 4 - PIE

Agenda-Item-4-PIE-Cover-Note (189.61 KB)
Agenda-Item-4A-PIE-Issues-and-TF-Proposals (501.42 KB)
Agenda-Item-4B-2nd-Read-Mark-up-from-First-Read (199.49 KB)
Agenda-Item-4C-2nd-Read-Clean (193.83 KB)
Agenda-Item-4D-2nd-Read-Mark-up-from-Extant (198.48 KB)
Agenda-Item-4E-NAS-Fees-PIE-Projects-Effective-Dates (313.13 KB)
Agenda-Item-4F-Authoritative-Guidance-Material-Work-in-Progress-Draft (251.51 KB)
Agenda-Item-4G-IAASB-November-2020-Draft-Minutes (166.57 KB)

Agenda Item 5 - Technology

Agenda-Item-5-Technology-Cover-Note (296.01 KB)
Agenda-Item-5A-Issues-and-Task-Force-Views (472.61 KB)
Agenda-Item-5B-Compilation-of-Proposed-Changes-to-the-Code- (483.41 KB)

Agenda Item 6 - Engagement Team – Group Audits Independence

Agenda-Item-6-ET-GA-Cover-Note- (172.57 KB)
Agenda-Item-6A-ET-GA-Issues-and-Proposals- (285.9 KB)
Agenda-Item-6B-ET-GA-Engagement-Team-Definition- (204.13 KB)
Agenda-Item-6C-ET-GA-Proposed-Section-405-Strawman- (223.46 KB)

Minutes

20201130-IESBA-Final-Minutes-of-November-December-2020-Meeting (439.62 KB)

Audio

1.-Monday-November-30 (96.5 MB)
2.-Tuesday-December-1 (63.17 MB)
3.-Wednesday-December-2 (106.2 MB)
4.-Thursday-December-3 (96.29 MB)
6.-Tuesday-December-8 (97.79 MB)

Presentations

Agenda-Item-2-NAS-Richard-Fleck (4.79 MB)
Agenda-Item-2-NAS-Turnaround-Richard-Fleck (4.54 MB)
Agenda-Item-2-NAS-Turnaround-X2-Richard-Fleck (1.25 MB)
Agenda-Item-2-NAS-Turnaround-X3-Richard-Fleck (2.36 MB)
Agenda-Item-3-Fees-Ian-McPhee (3.96 MB)
Agenda-Item-3-Fees-Turnaround-Ian-McPhee (1.59 MB)
Agenda-Item-4-PIE-Michael-Ashley (12.73 MB)
Agenda-Item-5-Technology-Brian-Friedrich (45.11 MB)
Agenda-Item-6-Engagement-Team-Group-Audit-Independence-Sylvie-Soulier (2.17 MB)