April 7-9, 2014 | Toronto, CANADA

Apr 7 - 9, 2014
Toronto, CANADA
CPA Canada Offices

Meeting Summary

April 2014 IESBA Meeting Highlights-Final (70.67 KB)

Agenda

IESBA April 2014 Agenda (138.5 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda Item 1 - Introduction and Opening Remarks (153.09 KB)
Agenda Item 1-A - Draft Minutes December 2013 IESBA Meeting (Mark-Up) (525.17 KB)
Agenda Item 1-B - Draft Minutes December 2013 IESBA Meeting (Clean) (516.79 KB)
Agenda Item 1-C - Audit Quality (272.14 KB)
Agenda Item 1-D - Status of Global Adoption of IESBA Code (99.16 KB)

Agenda Item 2 - Non-Assurance Services

Agenda Item 2 - Non-Assurance Services (Cover Note) (67.78 KB)
Agenda Item 2-A - NAS Issues Paper (58.91 KB)
Agenda Item 2-B - Management Responsibilities (Mark-Up) (47 KB)
Agenda Item 2-C - Management Responsibilities (Clean) (39.87 KB)
Agenda Item 2-D - Management Responsibilities (Comparative Table) (62.91 KB)
Agenda Item 2-E - Preparing Accounting Records and Financial Statements (Mark-Up) (46.96 KB)
Agenda Item 2-F - Preparing Accounting Records and Financial Statements (Clean) (43.41 KB)
Agenda Item 2-G - Preparing Accounting Records and Financial Statements (Comparative Table) (83.06 KB)
Agenda Item 2-H - Section 291 conforming changes (50.91 KB)
Agenda Item 2-I - Draft Explanatory Memo (272.29 KB)

Agenda Item 3 - Part C

Agenda Item 3 - Part C (Cover Note) (73.36 KB)
Agenda Item 3-A - Section 320 Issues Paper (82.85 KB)
Agenda Item 3-B - Section 320 (Clean) (43.93 KB)
Agenda Item 3-C - Proposed changes to Section 320 (mark up from extant Code) (53.02 KB)
Agenda Item 3-D - Section 370 Issues Paper (28.79 KB)
Agenda Item 3-E - Section 370 (Clean) (31.58 KB)
Agenda item 3-F - Section 370 (mark up from Sept 2013) (50.59 KB)

Agenda Item 4 - Structure of the Code

Agenda Item 4 - Structure of the Code (Cover Note) (79.59 KB)
Agenda Item 4-A - Structure report and recommendations (116.02 KB)
Agenda Item 4-B - Structure Project Proposal (70.38 KB)
Agenda Item 4-C - A possible approach to restructuring sections of Parts A and B (Clean) (132.73 KB)
Agenda Item 4-D - Structure and Drafting Conventions (66.86 KB)
Agenda Item 4-E - Towards an Electronic Code (59.87 KB)
Agenda Item 4-F - Structure Project Proposal Appendix (349.28 KB)

Agenda Item 5 - Emerging Issues and Outreach

Agenda Item 5 - Emerging Issues and Outreach (Cover Note) (67.24 KB)
Agenda Item 5-A - Emerging Issues and Outreach (148.36 KB)
Agenda Item 5-B - MG Rover Case - Background (61.62 KB)
Agenda Item 5-C - IESBA Outreach and Related Activities (217.2 KB)

Agenda Item 6 - Long Association

Agenda Item 6 - Long Association (Cover Note) (65.94 KB)
Agenda Item 6-A - Long Association Issues Paper (113.55 KB)
Agenda Item 6-B - Proposed Revised Provisions (Mark-Up) (66.31 KB)
Agenda Item 6-C - Proposed Revised Provisions (Clean) (58.24 KB)

Agenda Item 7 - SWP

Agenda Item 7 (Revised) - SWP (Cover Note) (293.3 KB)
Agenda Item 7-A - SWP - Summary of Significant CP Comments (177 KB)
Agenda Item 7-B - SWP CP (For Ref Only) (308.04 KB)
Agenda Item 7-C - SWP - IOSCO C1 Comment Letter (655.06 KB)

Agenda Item 8 - Auditor Reporting

Agenda Item 8-Auditor Reporting - Independence and Ethical Requirements (115.2 KB)

Minutes

20140707 - IESBA - Final Minutes April 2014 IESBA Meeting (483.42 KB)

Audio

April 7 AM - session 1 (144.95 MB)
April 7 AM - session 2 (90.82 MB)
April 7 PM - session 3 (103.2 MB)
April 7 PM - session 4 (76.83 MB)
April 8 AM - session 1 (104 MB)
April 8 AM - session 2 (143.13 MB)
April 8 PM - session 3 (131.07 MB)
April 8 PM - session 4 (41.98 MB)
April 8 PM - session 5 (113.76 MB)
April 9 AM - session 1 (98.7 MB)
April 9 AM - session 2 (66.39 MB)
April 9 AM - session 3 (89.54 MB)
April 9 PM - session 4 (106.75 MB)

Podcast: Meeting Highlights

IESBA-Ethics-Board-Podcast-April-2014 (18.97 MB)
00:29 Overview 3:07 Long Association 6:39 Structure of the Code 9:27 Non-Assurance Services 12:01 Part C of the Code 15:46 Conclusion and Next Meeting

Presentations

CPAB Presentation April 2014 (2.38 MB)
Emerging Issues and Outreach Presentation April 2014 (119.9 KB)
IAASB Auditor Reporting Presentation April 2014 (145.93 KB)
Long Association Presentation April 2014 (230.52 KB)
NOCLAR Presentation April 2014 (145.34 KB)
Part C 320 Presentation April 2014 (123.66 KB)
Part C 370 Presentation April 2014 (115.71 KB)
Structure of the Code Presentation April 2014 (135.86 KB)
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