September 26 - 30, 2016 | New York, USA

September 26 - 30, 2016

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 (57K) Agenda-Item-1B-Draft-June-2016-IESBA-CAG-Teleconference-Minutes (50K) Agenda-Item-1C-Draft-Minutes-of-June-2016-IESBA-Meeting (257K)

Agenda Item 2 - Safeguards

Agenda-Item-2-Safeguards-Phases-1-and-2-Cover-Note (79K) Agenda-Item-2A-Safeguards-Phase-1-Issues-and-TF-Proposals (104K) Agenda-Item-2B-Revised-Safeguards-ED-1-Marked-from-June-2016-IESBA-Discussion (92K) Agenda-Item-2C-Updated-Revisions-to-Safeguards-ED-1-Mark-Up (99K) Agenda-Item-2D-Revisions-to-Safeguards-ED-1-Marked-From-ED (95K) Agenda-Item-2E-Safeguards-Phase-2-NAS-Issues-and-TF-Proposals (87K) Agenda-Item-2F-Proposed-Section-600-Mark-up-from-June-2016 (169K) Agenda-Item-2G-Proposed-Section-600-Provision-of-Nonassurance-Services (121K) Agenda-Item-2H-Mapping-Table-of-Comparison-Section-600-NAS (297K)

Agenda Item 3 - Structure of the Code

Agenda-Item-3-Structure-of-the-Code-Cover-Note (97K) Agenda-Item-3A-Structure-Phase-1-Further-Analysis-of-Comments-on-ED-1-Issues-and-TF-Proposals (134K) Agenda-Item-3B-Structure-Phase-1-Mark-up-ED (789K) Agenda-Item-3C-Proposed-Revised-Structure-ED-1-Clean (677K) Agenda-Item-3D-Structure-Phase-2-Issues-and-TF-Proposals (97K) Agenda-Item-3E-Structure-Phase-2-Proposed-Part-4B (265K) Agenda-Item-3F-Structure-Phase-2-Mapping-Table (396K) Agenda-Item-3G-Draft-IESBA-Update-Coordination-of-Structure-Work-Streams (42K) Agenda-Item-3H-Staff-prepared-Compilation-of-Proposed-Restructured-Code-Clean (1.3 MB) Agenda-Item-3I-Matters-Identified-for-Board-Attention (41K) Agenda-Item-3J-Drafting-Guidelines-for-Restructuring-the-Code (125K) Revised-Sep-28-Supplement-1-to-Agenda-Item-3-B (676K) Supplement-1-to-Agenda-Item-3-E (252K) Supplement-1-to-Agenda-Item-3-Structure-ED-1-Compilation-of-Extracts-from-Respondents-Suggested-Changes-of-Meaning (410K) Supplement-2-to-Agenda-Item-3-B (56K) Supplement-2-to-Agenda-Item-3-Structure-ED-1-Respondents-Specific-Drafting-Suggestions (508K) Supplement-3-to-Agenda-Item-3-Structure-Phase-1-Compilation-of-General-Comments (295K) Supplement-4-to-Agenda-Item-3-Structure-Phase-1-Compilation-of-Specific-Comments-Questions-1-6 (1.8 MB)

Agenda Item 4 - Part C

Agenda-Item-4-Part-C-Phases-1-and-2-Cover-Note (71K) Agenda-Item-4A-Part-C-Phase-1-Issues-Paper (71K) Agenda-Item-4B-Part-2-PAIBs-Mark-Up-from-June-2016 (184K) Agenda-Item-4B.1-Part-2-PAIBs-Clean-Version (146K) Agenda-Item-4C-Part-2-PAIBs-Mapping-Table-of-Comparison (249K) Agenda-Item-4D-Part-C-Section-350-Issues-Paper (80K)

Agenda Item 5 - Long Association

Agenda-Item-5-Long-Association-Cover-note (72K) Agenda-Item-5A-Long-Association-Issues-Paper (102K) Agenda-Item-5B-Revised-Long-Association-Provisions-Mark-up-from-June-2016-Draft (60K) Agenda-Item-5C-Revised-Long-Association-Provisions-Mark-up-from-re-ED (60K) Agenda-Item-5D-Revised-Long-Association-Provisions-Clean (52K) Agenda-Item-5E-Long-Association-IOSCO-Committee-1-Comments (53K) Agenda-Item-5F-Long-Association-Revised-draft-FAQs-Mark-up (130K) Agenda-Item-5G-Long-Association-Revised-draft-FAQs-Clean (102K) Agenda-Item-5H-Long-Association-Restructured-Text-Mark-up (95K) Agenda-Item-5I-Long-Association-Restructured-Text-Clean (54K) Agenda-Item-5J-Long-Association-Due-Process (40K)

Agenda Item 6 - NOCLAR

Agenda-Item-6-NOCLAR-Cover-note (70K) Agenda-Item-6A-NOCLAR-Proposed-Section-315-Mark-up (156K) Agenda-Item-6B-NOCLAR-Proposed-Section-315-Clean (97K) Agenda-Item-6C-NOCLAR-Proposed-Section-260-Mark-up (123K) Agenda-Item-6D-NOCLAR-Proposed-Section-260-Clean (78K) Agenda-Item-6E-NOCLAR-QAs-PAPPs (109K) Agenda-Item-6F-NOCLAR-QAs-PAIBs (72K)

Agenda Item 7 - Professional Skepticism

Agenda-Item-7-Professional-Skepticism-Cover (95K) Agenda-Item-7A-Professional-Skepticism-Issues-Paper (332K) Agenda-Item-7B-Professional-Skepticism-Impediments-Table (109K) Agenda-Item-7C-Professional-Skepticism-Straw-Man (41K) Agenda-Item-7D-Professional-Skepticism-Forward-Looking-Timetable (60K) Supplement-to-Agenda-Item-7A-Compilation-of-Professional-Skepticism-Responses (1.4 MB)

Agenda Item 8 - EIOC

Agenda-Item-8-EIOC-Cover-Note (70K)

Agenda Item 9 - Fees

Agenda-Item-9-Fees-Cover-Note (67K)

Minutes

Audio

Meeting Highlights Podcast

IESBA September 2016 Meeting Highlights Podcast (21 MB)
:10 - Introduction: Ken Siong, Deputy Director
:46 - Opening remarks: Stavros Thomadakis, Chairman
4:36 - Safeguards: Sylvie Soulier, Member
8:50 - Structure of the IESBA Code: Don Thomson, Member
10:30 - Part C, Professional Accountants in Business: Helene Agélii, Member
13:54 - Long Association: Brian Caswell, Member
16:43 - Next meeting: Ken Siong, 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.

Agree