September 12-16, 2022 | Hybrid

September-2022-IESBA-Meeting-Highlights (97K)

Sept-2022-Hybrid-IESBA-Meeting-Agenda-V7 (34K)

Agenda Item 1 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks (43K) Agenda-Item-1B-IESBA-Outreach-and-Related-Activities (101K) Agenda-Item-1C-Draft-Minutes-of-June-2022-IESBA-Meeting (121K) Agenda-Item-1C-Update-Draft-Minutes-of-June-2022-IESBA-Meeting-Mark-up (125K) Agenda-Item-1D-Draft-March-2022-IESBA-CAG-Public-Session-Minutes (112K) Agenda-Itrem-1A-PIOB-PI-Issues-on-IESBA-projects-Sept-2022 (594K)

Agenda Item 2 - Sustainability

Agenda-Item-2-Sustainability-Cover-Note (88K) Agenda-Item-2A-Sustainability-Readying-Ethics-and-Independence-Standards-Presentation (2.1 MB) Agenda-Item-2B-Draft-IESBA-Staff-Publication-on-Greenwashing (293K) Supplement-1-to-Agenda-Item-2A-Sustainability-Analysis-of-Provisions-in-the-IESBA-Code (222K) Supplement-2-to-Agenda-Item-2A-Sustainability-Comparison-of-Requirements-in-Part-4A-and-Part-4B (300K)

Agenda Item 3 - Tax Planning and Related Services

Agenda-Item-3-Tax-Planning-and-Related-Services-Cover-note (192K) Agenda-Item-3A-Tax-Planning-Issues-Paper (293K) Agenda-Item-3B-Tax-Planning-and-Related-Services-Proposed-Section-380-Clean (231K) Agenda-Item-3C-Tax-Planning-and-Related-Services-Proposed-Section-280-Clean (228K) Agenda-Item-3D-Proposed-Conforming-Amendments-Marked-Up-Extant-Code (99K)

Agenda Item 4 - Technology Fact Finding and Thought Leadership

Agenda-Item-4-Technology-Working-Group-Final-Fact-Finding-Report-Cover-Note (73K) Agenda-Item-4A-Draft-Technology-Working-Group-Final-Phase-2-Report (965K)

Agenda Item 5 - Engagement Team-Group Audits

Agenda-Item-5-Engagement-Team-Group-Audits-Cover-Note (85K) Agenda-Item-5A-Summary-of-Significant-Comments-on-ET-GA-ED-and-TF-Responses (490K) Agenda-Item-5B-Proposed-Revised-Text-mark-up-from-ED (213K) Agenda-Item-5C-Proposed-Revised-Text-clean (195K) Agenda-Item-5D.01-Reference-Material-Comments-to-ED-Q1 (451K) Agenda-Item-5D.02-Reference-Material-Comments-to-ED-Q2 (84K) Agenda-Item-5D.03-Reference-Material-Comments-to-ED-Q3 (232K) Agenda-Item-5D.04-Reference-Material-Comments-to-ED-Q4 (307K) Agenda-Item-5D.05-Reference-Material-Comments-to-ED-Q5 (131K) Agenda-Item-5D.06-Reference-Material-Comments-to-ED-Q6 (160K) Agenda-Item-5D.07-Reference-Material-Comments-to-ED-Q7 (87K) Agenda-Item-5D.08-Reference-Material-Comments-to-ED-Q8 (149K) Agenda-Item-5D.09-Reference-Material-Comments-to-ED-Q9 (59K) Agenda-Item-5D.10-Reference-Material-Comments-to-ED-Q10 (81K) Agenda-Item-5D.11-Reference-Material-General-and-Overall-Comments-to-ED (271K)

Agenda Item 6 - PIE Rollout

Agenda-Item-6-PIE-Rollout-Update-and-Coordination-with-IAASB-Cover-Note (108K)

Agenda Item 7 - EIOC

Agenda-Item-7-EIOC-Cover-Note (75K) Agenda-Item-7A-EIOC-Presentation (1.7 MB) Agenda-Item-7B-Draft-IESBA-Staff-Alert-The-Ukraine-Conflict-Key-Ethics-Independence-Considerations (89K)

Agenda Item 8 - Technology Project

Agenda-Item-8-Technology-Project-Cover-Note (242K) Agenda-Item-8A-Technology-Project-Presentation-Significant-Issues-and-Task-Force-Responses (3.2 MB) Agenda-Item-8B-Technology-Project-Proposed-Revised-Text-Mark-up-from-ED (211K) Agenda-Item-8C-Technology-Project-Analysis-of-Respondents-Views-on-ED-Summary-of-Significant-ED-Comments-and-Task-Force-Responses (718K) Agenda-Item-8D-Technology-Project-Supplementary-Material-Compilation-of-ED-Comments-General-and-By-Question (2.1 MB) Agenda-Item-8E-Technology-Project-Reference-Material-Proposed-Revised-Text-Mark-up-from-Extant (197K) Agenda-Item-8E-Updated-Technology-Project-October-Revised-Text-Mark-Up-from-Extant (203K) Agenda-Item-8F-Technology-Project-Reference-Material-Proposed-Revised-Text-Clean (183K) Agenda-Item-8F-Updated-Technology-Project-October-Revised-Text-Mark-Up-from-September-Text- (224K) Agenda-Item-8G-Technology-Project-October-Revised-Text-Clean- (185K) Agenda-Item-8H-Technology-Project-Schedule-of-Comments-on-September-Text-and-Task-Force-Responses (192K)

Agenda Item 9 - SWP 2024-2027

Agenda-Item-9-SWP-2024-2027-Cover-Note (81K) Agenda-Item-9A-SWP-Summary-of-Strategy-Survey-Responses (451K) Agenda-Item-9B.01-SWP-Reference-Material-Comments-to-Survey-Q1 (158K) Agenda-Item-9B.02-SWP-Reference-Material-Comments-to-Survey-Q2 (198K) Agenda-Item-9B.03-SWP-Reference-Material-Comments-to-Survey-Q3 (97K) Agenda-Item-9B.04-SWP-Reference-Material-Comments-to-Survey-Q4 (139K) Agenda-Item-9B.05-SWP-Reference-Material-Comments-to-Survey-Q5 (128K) Agenda-Item-9B.06-SWP-Reference-Material-Comments-to-Survey-Q6 (104K) Agenda-Item-9B.07-SWP-Reference-Material-Comments-to-Survey-Q7 (86K) Agenda-Item-9B.08-SWP-Reference-Material-Comments-to-Survey-Q8 (86K) Agenda-Item-9B.09-SWP-Reference-Material-Comments-to-Survey-Q9 (77K) Agenda-Item-9B.10-SWP-Reference-Material-Comments-to-List-of-Potential-Projects (183K) Agenda-Item-9B.11-SWP-Reference-Material-Introductory-and-Other-Comments (84K)

20220912-IESBA-Final-Minutes-of-September-2022 (178K)

Day-2-Tuesday-September-13-Pt-1 (289.1 MB) Day-2-Tuesday-September-13-Pt-2 (79.2 MB) Day-3-Wednesday-September-14 (204.1 MB) Day-4-Thursday-September-15-Pt-1 (241.3 MB) Day-4-Thursday-September-15-Pt-2 (81.1 MB) Day-5-Friday-September-16 (167.6 MB)