September 14-21, 29 & October 1, 2020 | Virtual Meeting

September-October-2020-IESBA-Meeting-Highlights (173K)

September-2020-IESBA-Meeting-Agenda-v2 (27K)

Agenda Item 1 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks-UPDATED (114K) Agenda-Item-1A-IESBA-Outreach-and-Related-Activities (187K) Agenda-Item-1B-PIOB-PI-Issues-IESBA-projects Tracked-changes-July-vs.-April-2020 (259K) Agenda-Item-1C-PIOB-PI-Issues-IAASB-projects Tracked-changes-July-vs.-April-2020 (295K) Agenda-Item-1D-Updated-Draft-Minutes-of-June-2020-IESBA-Meeting-Mark-up (314K) Agenda-Item-1E-Updated-Draft-Minutes-of-July-2020-IESBA-Meeting-Mark-up (185K) Agenda-Item-1F-Draft-March-2020-IESBA-CAG-Minutes (284K)

Agenda item 2 - Appropriate Reviewer Objectivity

Agenda-item-2-Objectivity-of-EQR-Other-Appropriate-Reviewers-Cover-Note-Updated (187K) Agenda-Item-2A-Issues-and-Task-Force-Proposals-With-Updated-Appendix-2 (376K) Agenda-Item-2B-Draft-Changes-to-Sections-300-and-325-Marked-up-from-June-2020-Meeting (157K) Agenda-Item-2C-Draft-Changes-to-Sections-300-and-325-Clean (155K) Agenda-Item-2D-Draft-Changes-to-Sections-300-and-325-Marked-up-from-Extant-Code-and-ED (165K) Agenda-Item-2E-Objectivity-of-EQR-Other-Appropriate-Reviewers-Project-Proposal-Amended-Updated-Sept-9th (196K) Agenda-Item-2F-Appropriate-Reviewer-Objectivity-Due-Process (151K) Agenda-Item-2G-Draft-Changes-to-Sections-300-and-325-Marked-Up-against-June-2020-Post-Sept-2020-CAG-Meeting (203K) Agenda-Item-2H-Draft-Minutes-of-the-September-2020-IESBA-CAG-EQR (135K) Agenda-Item-2I-Draft-Changes-to-Sections-300-and-325-Marked-up-Extant-Code-and-EDPost-Sept-2020-CAG (177K) Agenda-Item-2J-Draft-Changes-to-Sections-300-and-325-Marked-Up-from-Version-Post-Sept-14th- (192K) Agenda-Item-2K-Draft-Changes-to-Sections-300-and-325-Marked-up-Extant-Code-and-ED (165K)

Agenda Item 3 - Non-assurance Services

Agenda-Item-3-Non-assurance-Services-NAS-Cover-Note (228K) Agenda-Item-3A-NAS-Summary-of-Significant-Comments-Task-Force-Responses (777K) Agenda-Item-3B-NAS-Revisions-to-Proposed-Text-Mark-up-from-NAS-ED (2.1 MB) Agenda-Item-3C-NAS-Analysis-of-Overarching-Issues-Comments-by-ED-Paragraph-Number (2.8 MB) Agenda-Item-3D-NAS-Compilation-of-ED-Comments-and-Task-Force-Responses (3 MB) Agenda-Item-3E-NAS-Revisions-to-Proposed-Text-in-ED-Clean (2 MB) Agenda-Item-3F-NAS-Turnaround-Presentation-Richard-Fleck (385K)

Agenda Item 4 - IAASB-IESBA Coordination

Agenda-Item-4-IAASB-IESBA-Coordination-Cover-Note (169K) Agenda-Item-4-IAASB-IESBA-Coordination-Presentation (216K)

Agenda Item 5 - Fees

Agenda-Item-5-Fees-Cover-Note (95K) Agenda-Item-5A-Significant-Comments-to-Fees-ED-and-TF-Responses (587K) Agenda-Item-5B-Additional-Comments-to-Fees-ED-and-TF-Responses (365K) Agenda-Item-5C-Revisions-to-Fee-related-Proposals-in-Fees-ED-mark-up (185K) Agenda-Item-5C.1-Revisions-to-Fee-related-Proposals-in-Fees-ED-clean (165K) Agenda-Item-5D.01-Nvivo-Report-by-ED-Question-Q1-FOR-REFERENCE (257K) Agenda-Item-5D.10-Nvivo-Report-by-ED-Question-Q10-FOR-REFERENCE (193K) Agenda-Item-5D.11-Nvivo-Report-by-ED-Question-Q11-FOR-REFERENCE (292K) Agenda-Item-5D.12-Nvivo-Report-by-ED-Question-Q12-FOR-REFERENCE (224K) Agenda-Item-5D.13-Nvivo-Report-by-ED-Question-Q13-FOR-REFERENCE (149K) Agenda-Item-5D.14-Nvivo-Report-by-ED-Question-Q14-FOR-REFERENCE (182K) Agenda-Item-5D.15-Nvivo-Report-by-ED-Question-Q15-FOR-REFERENCE (73K) Agenda-Item-5D.16-Nvivo-Report-Other-Issues-FOR-REFERENCE (208K) Agenda-Item-5D.16-Nvivo-Report-Other-Issues-FOR-REFERENCE (35K) Agenda-Item-5D.17-Nvivo-Report-General-Comments-FOR-REFERENCE (177K) Agenda-Item-5D.18-Nvivo-Report-Overall-comments-FOR-REFERENCE (254K) Agenda-Item-5D.2-Nvivo-Report-by-ED-Question-Q2-FOR-REFERENCE (217K) Agenda-Item-5D.3-Nvivo-Report-by-ED-Question-Q3-FOR-REFERENCE (269K) Agenda-Item-5D.4-Nvivo-Report-by-ED-Question-Q4-FOR-REFERENCE (217K) Agenda-Item-5D.5-Nvivo-Report-by-ED-Question-Q5-FOR-REFERENCE (287K) Agenda-Item-5D.6-Nvivo-Report-by-ED-Question-Q6-FOR-REFERENCE (231K) Agenda-Item-5D.7-Nvivo-Report-by-ED-Question-Q7-FOR-REFERENCE (230K) Agenda-Item-5D.8-Nvivo-Report-by-ED-Question-Q8-FOR-REFERENCE (238K) Agenda-Item-5D.9-Nvivo-Report-by-ED-Question-Q9-FOR-REFERENCE (247K) Agenda-Item-5E-Fees-Turnaround-Presentation-Ian-McPhee (227K) Agenda-Item-5E-Revisions-to-the-Fee-related-Proposals-mark-up-to-Sept-16-version (354K)

Agenda Item 6 - PIE (Cover Note)

Agenda-Item-6-PIE-Cover-Note (185K) Agenda-Item-6A-PIE-Issues-and-TF-Views (680K) Agenda-Item-6B-PIE-1st-Read-Mark-up-from-June-2020 (164K) Agenda-Item-6C-PIE-1st-Read-Clean (163K) Agenda-Item-6D-PIE-Draft-July-2020-IAASB-Meeting-Minutes (168K) Agenda-Item-6E-PIE-PAO-Questionnaire (337K)

Agenda Item 7 - Technology

Agenda-Item-7-Technology-Cover-Note (202K) Agenda-Item-7A-Technology-Issues-and-TF-Preliminary-Views- (485K)

Agenda Item 8 - eCode

Agenda-Item-8-eCode-IFAC-Digital-Publication-Initiative-Cover-Note (127K)

Agenda Item 9 - Engagement Team-Group Audits Independence

Agenda-Item-9-Engagement-Team-Group-Audits-Independence-Cover-note (192K) Agenda-Item-9A-Engagement-Team-Group-Audits-Independence-Issues-and-Proposals (330K) Agenda-Item-9B-Engagement-Team-Group-Audits-Independence-Strawman-Draft (286K)

20200914-IESBA-Final-Minutes-of-September-October-2020-Meeting (364K)

1.-Monday-September-14 (106.7 MB) 2.-Tuesday-September-15 (98 MB) 3.-Wednesday-September-16 (71.5 MB) 4.-Thursday-September-17 (1.6 MB) 5.-Friday-September-18 (113.1 MB) 6.-Monday-September-21 (49.8 MB) 7.-Tuesday-September-29 (78.3 MB) 8.-Thursday-October-1 (77.4 MB)

Agenda-Item-2-Objectivity-of-EQRs-and-Other-ARs-Sylvie-Soulier (4.9 MB) Agenda-Item-3-NAS-Richard-Fleck (4 MB) Agenda-Item-3-NAS-Turnaround-Richard-Fleck (1.1 MB) Agenda-Item-4-IAASB-IESBA-Coordination-Liesbet-Haustermans (1016K) Agenda-Item-5-Fees-Ian-McPhee (3.2 MB) Agenda-Item-5-Fees-Turnaround-Ian-McPhee (1.5 MB) Agenda-Item-6-PIE-Mike-Ashley (9.8 MB) Agenda-Item-7-Technology-Brian-Friedrich (4.8 MB) Agenda-Item-8-eCode-IFAC-Digital-Publication-Initiative-Brian-Friedrich-and-Michelle-Brody (6.8 MB) Agenda-Item-9-Engagement-Team-Group-Audit-Independence-Sylvie-Soulier (1.5 MB)