September 26 - 30, 2016 | New York, USA

September 26 - 30, 2016

Meeting Summary

• September-2016-IESBA-Meeting-Highlights (74K)

Agenda

• Sept-2016-IESBA-Meeting-Timetable-V7 (33K)

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-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-4-Part-C-Phases-1-and-2-Cover-Note (71K)

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

• 20160926-IESBA-Final-Minutes-September-2016-IESBA-Meeting (167K)

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

• 20160926-IESBA-Safeguards-Phases-1-and-2-Gary-Hannaford (296K)
• 20160926-IESBA-Structure-Phase-1-Don-Thomson (147K)
• 20160927-IESBA-Part-C-Helene-Agelii (159K)
• 20160927-IESBA-Structure-Phase-2-Don-Thomson (109K)
• 20160928-IESBA-Long-Association-Richard-Fleck (105K)
• 20160928-IESBA-Professional-Skepticism-Richard-Fleck (138K)
• 20160929-IESBA-EIOC-Reyaz-Mihular (147K)
• 20160929-IESBA-Fees-David-Hay (351K)
• 20160929-IESBA-Part-C-2-Helene-Agelii (117K)
• 20160929-IESBA-Structure-Revised-Text-Phases-1-2-Don-Thomson (99K)
• 20160930-IESBA-PIOB-2017-2019-Strategy-Chuck-Horstmann (378K)