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

November-December-2020-IESBA-Meeting-Highlights (144K)

November-December-2020-Virtual-IESBA-Meeting-Agenda-V9 (95K)

Agenda Item 1 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks (115K) Agenda-Item-1A-IESBA-Outreach-and-Related-Activities (203K) Agenda-Item-1B-Draft-Minutes-of-Sept-Oct-2020-IESBA-Meeting (368K) Agenda-Item-1C-Draft-Oct-2020-Joint-IAASB-IESBA-CAG-Public-Session-Minutes (205K) Agenda-Item-1D-Draft-Minutes-of-the-Sept-Oct-2020-IESBA-CAG-Meeting (294K)

Agenda Item 2 - Non-assurance Services (NAS)

Agenda-Item-2-Non-assurance-Services-NAS-Cover-Note (238K) Agenda-Item-2A-Non-Assurance-Services-Remaining-Issues-Task-Force-Responses (903K) Agenda-Item-2B-NAS-Revisions-to-Proposed-Text-in-ED-Mark-up-from-October-draft (2.2 MB) Agenda-Item-2B-Updated-X3-Revised-NAS-Provisions-Approved-Text (2.5 MB) Agenda-Item-2C-NAS-IESBA-comments-on-October-2020-Draft-Task-Force-Responses (2 MB) Agenda-Item-2D-NAS-Revisions-to-Proposed-Text-Mark-Up-from-ED-as-of-Dec8-Approved-Text (2.2 MB) Agenda-Item-2D-NAS-Revisions-to-Proposed-Text-Mark-up-from-NAS-ED (2.2 MB) Agenda-Item-2E-NAS-Mapping-Table-Comparison-of-NAS-Provisions-in-Extant-Code-to-Revised-NAS-Proposals (2.2 MB) Agenda-Item-2E-NAS-Mapping-Table-Comparison-of-NAS-Provisions-in-Extant-Code-to-Revised-NAS-Proposals-as-of-Dec8-Approved-Text (2.2 MB) Agenda-Item-2F-NAS-Revisions-to-Proposed-Text-in-ED-Clean (2 MB) Supplement-to-Agenda-Items-2-and-3-NAS-and-Fees-Due-Process (154K)

Agenda Item 3 - Fees

Agenda-Item-3-Fees-Cover-Note (183K) Agenda-Item-3A-Remaining-Issues-and-Task-Force-Proposals (299K) Agenda-Item-3B-Updated-Revisions-to-Fee-related-Proposals-Approved-Text (612K) Agenda-Item-3B-Updated-Revisions-to-Fee-related-Proposals-Mark-up-to-September-2020-turnaround-version (365K) Agenda-Item-3B.1-Updated-Revisions-to-Fee-related-Proposals-Mark-up-from-October-version- (361K) Agenda-Item-3C-Compilation-of-Advance-Comments-from-IESBA-and-Task-Force-Responses (331K) Agenda-Item-3D-Revisions-to-Fee-related-Proposals-Mark-up-from-ED (389K) Agenda-Item-3D-Revisions-to-Fee-related-Proposals-Mark-up-from-ED-as-of-8-Dec-Approved-Text (367K)

Agenda Item 4 - PIE

Agenda-Item-4-PIE-Cover-Note (190K) Agenda-Item-4A-PIE-Issues-and-TF-Proposals (502K) Agenda-Item-4B-2nd-Read-Mark-up-from-First-Read (200K) Agenda-Item-4C-2nd-Read-Clean (194K) Agenda-Item-4D-2nd-Read-Mark-up-from-Extant (199K) Agenda-Item-4E-NAS-Fees-PIE-Projects-Effective-Dates (314K) Agenda-Item-4F-Authoritative-Guidance-Material-Work-in-Progress-Draft (252K) Agenda-Item-4G-IAASB-November-2020-Draft-Minutes (167K)

Agenda Item 5 - Technology

Agenda-Item-5-Technology-Cover-Note (297K) Agenda-Item-5A-Issues-and-Task-Force-Views (473K) Agenda-Item-5B-Compilation-of-Proposed-Changes-to-the-Code- (484K)

Agenda Item 6 - Engagement Team – Group Audits Independence

Agenda-Item-6-ET-GA-Cover-Note- (173K) Agenda-Item-6A-ET-GA-Issues-and-Proposals- (286K) Agenda-Item-6B-ET-GA-Engagement-Team-Definition- (205K) Agenda-Item-6C-ET-GA-Proposed-Section-405-Strawman- (224K)

20201130-IESBA-Final-Minutes-of-November-December-2020-Meeting (440K)

1.-Monday-November-30 (98.9 MB) 2.-Tuesday-December-1 (64.7 MB) 3.-Wednesday-December-2 (108.8 MB) 4.-Thursday-December-3 (98.6 MB) 6.-Tuesday-December-8 (100.2 MB)

Agenda-Item-2-NAS-Richard-Fleck (5 MB) Agenda-Item-2-NAS-Turnaround-Richard-Fleck (4.7 MB) Agenda-Item-2-NAS-Turnaround-X2-Richard-Fleck (1.3 MB) Agenda-Item-2-NAS-Turnaround-X3-Richard-Fleck (2.5 MB) Agenda-Item-3-Fees-Ian-McPhee (4.1 MB) Agenda-Item-3-Fees-Turnaround-Ian-McPhee (1.7 MB) Agenda-Item-4-PIE-Michael-Ashley (13.1 MB) Agenda-Item-5-Technology-Brian-Friedrich (46.2 MB) Agenda-Item-6-Engagement-Team-Group-Audit-Independence-Sylvie-Soulier (2.3 MB)