September 13-17, & 27 2021 | Virtual Meeting

September-2021-IESBA-Meeting-Highlights (91K)

September-2021-Virtual-IESBA-Meeting-Timetable-V5 (37K)

Agenda Item 01 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks (43K) Agenda-Item-1A-PIOBs-PI-Issues-on-IESBA-projects-August-2021 (668K) Agenda-Item-1B-IESBA-Outreach-and-Related-Activities (72K) Agenda-Item-1C-Draft-Minutes-of-June-2021-IESBA-Meeting (137K) Agenda-Item-1C-Revised-Draft-Minutes-of-June-2021-IESBA-Meeting (141K)

Agenda Item 02 - PIE

Agenda-Item-2-PIE-Cover-Note (87K) Agenda-Item-2A-PIE-Significant-Comments-and-TF-Proposals (644K) Agenda-Item-2B-PIE-Proposed-Revised-Text-Mark-up-from-ED (100K) Agenda-Item-2C-PIE-Proposed-Revised-Text-Clean (93K) Agenda-Item-2D.01-PIE-Reference-Material-Comments-to-ED-Q1 (182K) Agenda-Item-2D.02-PIE-Reference-Material-Comments-to-ED-Q2 (185K) Agenda-Item-2D.03-PIE-Reference-Material-Comments-to-ED-Q3 (226K) Agenda-Item-2D.04-PIE-Reference-Material-Comments-to-ED-Q4 (154K) Agenda-Item-2D.05-PIE-Reference-Material-Comments-to-ED-Q5 (175K) Agenda-Item-2D.06-PIE-Reference-Material-Comments-to-ED-Q6 (113K) Agenda-Item-2D.07-PIE-Reference-Material-Comments-to-ED-Q7 (146K) Agenda-Item-2D.08-PIE-Reference-Material-Comments-to-ED-Q8 (99K) Agenda-Item-2D.09-PIE-Reference-Material-Comments-to-ED-Q9 (182K) Agenda-Item-2D.10-PIE-Reference-Material-Comments-to-ED-Q10 (115K) Agenda-Item-2D.11-PIE-Reference-Material-Comments-to-ED-Q11 (162K) Agenda-Item-2D.12-PIE-Reference-Material-Comments-to-ED-Q12 (117K) Agenda-Item-2D.13-PIE-Reference-Material-Comments-to-ED-Q13 (86K) Agenda-Item-2D.14-PIE-Reference-Material-Comments-to-ED-Q14 (89K)

Agenda Item 04 - Benchmarking

Agenda-Item-4-Benchmarking-Cover-note (89K) Agenda-Item-4A-Benchmarking-Draft-Phase-Report-as-of-Sept-3 (440K)

Agenda Item 05 - EIOC

Agenda-Item-5-EIOC-Cover-note (466K) Agenda-Item-5A-EIOC-Update-on-Ethics-and-ESG (3.4 MB) Agenda-Item-5B-June-2021-IFAC-AICPA-CIMA-Report-The-State-of-Play-in-Sustainability-Assurance (15.7 MB)

Agenda Item 06 - Technology NAM and Fact Finding

Agenda-Item-6-Technology-NAM-and-Fact-Finding (198K)

Agenda Item 07 - Technology Project

Agenda-Item-7-Technology-Project-Issues-and-Task-Force-Proposals (311K) Agenda-Item-7A-Technology-Project-Technology-related-Revisions-Mark-up-from-August-Draft (357K) Agenda-Item-7A-Updated-Technology-Project-Technology-related-Revisions-Mark-up-from-September-Draft-October-Text (426K) Agenda-Item-7B-Technology-Project-Technology-related-Revisions-Mark-up-from-Extant (346K) Agenda-Item-7B-Updated-Technology-Project-Technology-related-Revisions-Mark-up-from-Extant-October-Text (367K) Agenda-Item-7C-Technology-Project-Schedule-of-IESBA-Comments-on-August-Draft (240K) Agenda-Item-7C-Updated-Technology-Project-Schedule-of-IESBA-and-CAG-Comments-on-September-Draft-and-Task-Force-Responses (244K) Agenda-Item-7D-Technology-Project-Clean-version-of-Technology-related-Revisions (333K)

Agenda Item 08 - eIS eCode 2.0

Agenda-Item-8-eIS-eCode-2.0-Cover (93K)

Agenda Item 09 - Tax Planning and Related Services

Agenda-Item-9-Tax-Planning-and-Related-Services-Cover-Note (142K) Agenda-Item-9A-Tax-Planning-and-Related-Services-Final-Report (485K) Agenda-Item-9B-Revised-Tax-Planning-and-Related-Services-Project-Proposal-Marked-up (99K) Agenda-Item-9C-Supplement-Tax-Planning-and-Related-Services-Project-Proposal-Appendix (52K) Agenda-Item-9D-Tax-Planning-and-Related-Services-Final-Report-Updated-to-Reflect-Sept-2021-IESBA-Discussion (293K) Agenda-Item-9E-Tax-Planning-and-Related-Services-Project-Proposal-Approved (128K)

Agenda Item 10 - Long Association PIR (Phase 1)

Agenda-Item-10-Long-Association-PIR-Phase-1-Cover-Note (107K) Agenda-Item-10A-Long-Association-PIR-Phase-1-Presentation (1.9 MB)

Agenda Item 11 - Engagement Team-Group Audits Independence

Agenda-Item-11-ET-GA-Independence-Cover-note (137K) Agenda-Item-11B-ET-GA-Independence-Proposed-Text-Marked-Up-against-June-Strawman (108K) Agenda-Item-11C-ET-GA-Independence-Proposed-Text-Clean (57K) Agenda-Item-11D-Indicative-Provisions-Where-QM-related-Amendments-Needed (58K)

20210913-IESBA-Final-Minutes-of-September-2021-Meeting (162K)

1.-Monday-September-13 (200.6 MB) 2.-Tuesday-September-14 (98.6 MB) 3.-Wednesday-September-15 (169.5 MB) 4.-Thursday-September-16 (216.6 MB) 5.-Friday-September-17 (176.1 MB) 6.-Monday-September-27 (193.6 MB)

Agenda-Item-10-Long-Association-PIR-Phase-1-Richard-Fleck (8.5 MB) Agenda-Item-11-Engagement-Team-Group-Audit-Independence-Sylvie-Soulier (6.6 MB) Agenda-Item-2-PIE-Michael-Ashley (13.9 MB) Agenda-Item-3-NAS-Fees-Rollout-Kim-Gibson (15.4 MB) Agenda-Item-4-Benchmarking-Laura-Friedrich-Richard-Fleck (7.5 MB) Agenda-Item-5-EIOC-The-State-of-Play-in-Sustainability-Assurance-David-Maddon-Scott-Hanson (8.1 MB) Agenda-Item-5-EIOC-Vania-Borgerth (7.5 MB) Agenda-Item-6-Technology-NAM-Fact-Finding-Brian-Friedrich (9.2 MB) Agenda-Item-6-Technology-NAM-Fact-Finding-Information-Security-and-the-Profession-Thomas-Calderon (233K) Agenda-Item-7-Technology-Project-Rich-Huesken (8.2 MB) Agenda-Item-9-Tax-Planning-and-Related-Services-Jens-Poll (5.1 MB) Agenda-Item-9-Tax-Planning-and-Related-Services-Part-2-Jens-Poll (5.6 MB)