September 19 - 22, 2017 | New York, USA

September 19 - 22, 2017

Meeting Summary

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks (42K) Agenda-Item-1A-IESBA-Outreach-and-Related-Activities (60K) Agenda-Item-1B-Excerpts-from-2016-PIOB-Public-Report (75K) Agenda-Item-1C-Draft-Minutes-of-June-2017-IESBA-Meeting (187K)

Agenda Item 2 - Structure of the Code

Agenda-Item-2B-Structure-S800Part-4B-Mark-up-from-Sept-19-Discussion-UPDATED (319K) Agenda-Item-2D-Drafting-Guidelines-for-Restructured-Code-As-of-August-2017 (104K) Agenda-Item-2-Structure-of-the-Code-Cover-Note (120K) Agenda-Item-2A-Updated-Structure-Issues-Paper (227K) Agenda-Item-2B-Structure-S800Part-4B-Mark-up-from-Structure-ED-2 (336K) Agenda-Item-2C-Structure-Staff-prepared-Compilation-of-Restructured-Code (1.6 MB)

Agenda Item 3 - Safeguards

Agenda-Item-3-Safeguards-Cover-Note (79K) Agenda-Item-3A-Safeguards-Further-Consideration-of-Issues-and-Task-Force-Proposals (194K) Agenda-Item-3B-Safeguards-S600-Mark-up-from-Safeguards-ED-2 (294K) Agenda-Item-3B-Safeguards-S600-Mark-up-from-Sept-19-Discussion-UPDATED (260K) Agenda-Item-3C-Safeguards-S950-Mark-up-from-Safeguards-ED-2 (81K) Agenda-Item-3D-Safeguards-Changes-to-Structure-Phase-1-Mark-up-from-AIPT (838K) Agenda-Item-3D-Safeguards-Changes-to-Structure-Phase-1-Mark-up-from-Sept-19-Discussion-UPDATED (808K)

Agenda Item 4 - NOCLAR

Agenda-Item-4-NOCLAR-Restructuring-Cover-note (74K) Agenda-Item-4A-NOCLAR-Restructuring-Sections-260-and-360-Mark-up-from-Sept-21-Discussion-UPDATED (189K) Agenda-Item-4A-NOCLAR-Restructuring-Sections-260-and-360-Mark-up-from-Structure-ED-2 (196K) Agenda-Item-4B-NOCLAR-Restructuring-ED-Comment-Analysis (234K)

Agenda Item 5 - Part C

Agenda-Item-5-Part-C-Applicability-Cover (92K) Agenda-Item-5A-Part-C-Applicability-Issues-and-TF-Proposals (105K) Agenda-Item-5B-Part-C-Revisions-to-Proposed-Text-Mark-up-from-Applicability-ED (28K)

Agenda Item 6 - LA Restructuring

Agenda-Item-6-LA-Restructuring-Cover-note (92K) Agenda-Item-6A-LA-Restructuring-Sections-540-and-940-Mark-up-from-Sept-21-Discussion-UPDATED (109K) Agenda-Item-6A-LA-Restructuring-Sections-540-and-940-Mark-up-from-Structure-ED-2 (126K) Agenda-Item-6B-LA-Restructuring-ED-Comment-Analysis (140K)

Agenda Item 7 - Professional Skepticism and Professional Judgment

Agenda-Item-7-Professional-Skepticism-and-Professional-Judgment-Cover-Note (76K) Agenda-Item-7A-PS-and-PJ-Summary-of-Significant-Comments-Issues-and-Task-Force-Proposals-v1 (132K) Agenda-Item-7B-PS-and-PJ-Proposed-Texts-Mark-up-from-ED (39K) Agenda-Item-7B-PS-and-PJ-Proposed-Texts-Post-Sept-2017-Discussion-Oct-4-Email-UPDATED (44K)

Agenda Item 8 - Part C

Agenda-Item-8-Part-C-Phase-1-Restructuring (78K) Agenda-Item-8A-Part-C-Phase-1-Restructured-Mark-up-from-Sept-19-and-20-Discussion-UPDATED (198K) Agenda-Item-8A-Part-C-Phase-1-Restructured-Mark-up-from-Structure-ED-2 (220K) Agenda-Item-8B-Part-C-Phase-1-Restructuring-ED-Comment-Analysis-and-Task-Force-Responses (124K) Agenda-Item-8C-Part-C-Phase-1-Restructuring-ED-Comment-Analysis-Out-of-Scope (67K)

Agenda Item 9 - Future SWP

Agenda-Item-9-Future-SWP-Cover-Note (76K) Agenda-Item-9A-SWP-Survey-Summary-of-Responses-and-Initial-PC-Analysis (330K) Agenda-Item-9B-IESBA-Strategy-Survey-Questionaire (271K) Supplement-1-to-Agenda-Item-9-SWP-Survey-Compilation-of-Comments-Section-B (768K) Supplement-2-to-Agenda-Item-9-SWP-Survey-Compilation-of-Comments-Section-C (87K) Supplement-3-to-Agenda-Item-9-SWP-Survey-Compilation-of-Comments-Section-D (80K) Supplement-4-to-Agenda-Item-9-SWP-Survey-Compilation-of-Comments-Section-E (44K)

Agenda Item J - Joint IAASB and IESBA Board Meeting

20170920-IAASB-IESBA-Joint-Session-Agenda-Item-J-Agenda-for-Joint-IAASB-and-IESBA-Board-Meeting (88K) 20170920-IAASB-IESBA-Joint-Session-Agenda-Item-J1-Areas-Requiring-Coordination-Overview-and-Observations (62K) 20170920-IAASB-IESBA-Joint-Session-Agenda-Item-J2-SSB-Coordination-Framework (121K) 20170920-IAASB-IESBA-Joint-Session-Agenda-Item-J3-Objectivity-of-the-EQC-Reviewer (109K) 20170920-IAASB-IESBA-Joint-Session-Agenda-Item-J4-Aligning-IAASB-IESBA-SWP-Periods (52K)

Due Process

Supplement-Dec-2017-IESBA-Meeting-Due-Process (40K)

Minutes

Audio

IESBA September 2017 Meeting Highlights Podcast (14.3 MB)
00:13 - Introduction: Ken Siong, IESBA Technical Director
00:47 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman
05:40 - Structure of the IESBA Code, Don Thomson, Task Force Chair and former IESBA Member
07:35 - Safeguards: Gary Hannaford, IESBA Member
10:15 - Part C of the IESBA Code: Helene Agelii, IESBA Member
13:13 - Professional Skepticism – Richard Fleck, IESBA Deputy Chair
14:06 - Closing Remarks: Ken Siong, IESBA Technical Director

Presentations

 

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.