December 4-8, 13 & 15, 2023 | NYC

Dec 4 - 8, 2023

Meeting Summary

December 2023 IESBA Meeting Highlights (89.04 KB)

Agenda

December 2023 IESBA Meeting Agenda - V2 (36.79 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda Item 1 - Introduction and Opening Remarks (70.77 KB)

Agenda Item 1A - PIOB Public Interest Issues on IESBA Projects (113.84 KB)

Agenda Item 1B - IESBA Outreach and Related Activities (100.58 KB)

Agenda Item 1C (Updated) - Draft Minutes of September 2023 IESBA Meeting (190.53 KB)

Agenda Item 1D (Updated) - Draft September 2023 Joint IAASB-IESBA Session Minutes (42.32 KB)

Agenda Item 1E - Draft September 2023 IESBA CAG Public Session Minutes (139.18 KB)

Agenda Item 2 - SWP 2024-2027

Agenda Item 2 - SWP 2024-2027 - Cover Note (105.37 KB)

Agenda Item 2A - SWP 2024-2027 - Presentation (3.28 MB)

Agenda Item 2B - 2nd Read - SWP (Mark-Up from 1st Read) (783.4 KB)

Agenda Item 2C - SWP 2024 - 2027 - Due Process (50.16 KB)

Agenda Item 2D - 2nd Read - SWP (Clean) (695.82 KB)

Agenda Item 2E - Summary of Board Comments From September 2023 (80.36 KB)

Agenda Item 2F - SWP 2024-2027 - Report Back to CAG Discussion (56.02 KB)

Agenda Item 2G - SWP 2024-2027 - Turnaround version (Mark-up from Posted) (494.59 KB)

Agenda Item 2H.1 - Approved SWP 2024-2027 (Clean) (437.58 KB)

Agenda Item 2H.2 - Approved SWP 2024-2027 (Mark-up from turnaround) (442.12 KB)

Agenda item 3 - Tax Planning and Related Services

Agenda item 3 - Tax Planning and Related Services - Cover Note (101.19 KB)

Agenda Item 3A - Issues and Task Force Proposals (119.35 KB)

Agenda Item 3B - Proposed Section 380 (Marked up against September 2023) (143.51 KB)

Agenda Item 3C - Proposed Section 280 (Marked up against September 2023) (79.46 KB)

Agenda Item 3D - Proposed Consequential Amendments (Marked Up Extant Code) (21.44 KB)

Agenda Item 3E - Proposed Section 380 (Marked up against Exposure Draft) (87.07 KB)

Agenda Item 3F - Proposed Section 280 (Marked Up against Exposure Draft) (80.88 KB)

Agenda Item 3G - Tax Planning and Related Services Due Process (25.26 KB)

Agenda Item 3H - Tax Planning and Related Services - Report Back of September 2023 IESBA CAG Discussion (34.68 KB)

Agenda Item 3I (Updated - Approved) - Section 380 (Clean) (73.45 KB)

Agenda Item 3J (Updated - Approved) - Section 280 (Clean) (69.84 KB)

Agenda Item 4 - Use of Experts

Agenda Item 4 - Use of Experts - Cover Note (82.89 KB)

Agenda Item 4A (Updated-Approved) - Use of Experts - Glossary (Clean) (17.25 KB)

Agenda Item 4A (Updated-Approved) - Use of Experts - Glossary (Mark Up from Posted) (40.64 KB)

Agenda Item 4A (Updated-Approved) - Use of Experts - Glossary (Mark Up from Posted) (Word File) (39.26 KB)

Agenda Item 4A - Use of Experts - Glossary (Mark Up from October IESBA Circulation, September, and Extant) (39.41 KB)

Agenda Item 4B - Use of Experts - Part 3 Proposed Revisions (Mark Up from Extant) and New Section (Mark Up from October IESBA Circulation) (86.03 KB)

Agenda Item 4C (Updated-Approved) - Use of Experts - Part 3 Proposed Revisions and New Section (Clean) (65.05 KB)

Agenda Item 4C (Updated-Approved) - Use of Experts - Part 3 Proposed Revisions and New Section (Mark Up from Posted) (89.26 KB)

Agenda Item 4C - Use of Experts - Part 3 Proposed New Section (Mark Up from September) v3 0 (138.01 KB)

Agenda Item 4D (Updated-Approved) - Use of Experts - Part 2 Proposed Revisions and New Section (Clean) (55.85 KB)

Agenda Item 4D - Use of Experts - Project Part 2 Proposed Revisions (Mark Up from Extant) and New Section (Mark Up from Proposed New Section 390) (68.38 KB)

Agenda Item 4E (Updated-Approved) - Use of Experts - Part 5 Proposed New Section (Clean) (67.86 KB)

Agenda Item 4E (Updated-Approved) - Use of Experts - Part 5 Proposed New Section (Mark Up from Posted) (79.7 KB)

Agenda Item 4E - Use of Experts - Part 5 Proposed New Section (Mark Up from Proposed New Section 390) (66.16 KB)

Agenda Item 4F - Use of Experts Proposed Consequential Amendments (Mark Up from Extant) (33.18 KB)

Agenda Item 4G - Use of Experts - For Reference - IESBA CAG September Report Back (83.81 KB)

Agenda Item 5 - Sustainability

Agenda Item 5.1 - Sustainability WS1 - Cover Note (93.27 KB)

Agenda Item 5.2 - Sustainability (WS2) - Cover Note (121.3 KB)

Agenda Item 5A (Updated-Approved) - Proposed International Ethics and Independence Standards for Sustainability Assurance (Mark-up) (1.26 MB)

Agenda Item 5A - Sustainability - Proposed Ethics and Independence Standards in Part 5 (Mark-up) (WS1 and WS2) (1.3 MB)

Agenda Item 5B (Updated-Approved) - Proposed Revised Glossary (Mark-up) (145.11 KB)

Agenda Item 5B - Sustainability - Proposed Revised Glossary (Mark-up) (WS1 and WS2) (179.67 KB)

Agenda Item 5C (Updated-Approved) - Proposed Consequential and Conforming Amendments (Mark-up) (129.61 KB)

Agenda Item 5C - Sustainability - Proposed Consequential and Conforming Amendments (Mark-up) (WS1 and WS2) (134.81 KB)

Agenda Item 5D (Updated-Approved) - Proposed Revisions to Parts 1-3 of the Code (Mark-up) (137.4 KB)

Agenda Item 5D - Sustainability - Proposed Revisions to Parts 1-3 of the Code (Mark-up) (WS2) (180.73 KB)

Agenda Item 5E - Sustainability WS1 and WS2 - Report back on September 2023 CAG Discussion (108.22 KB)

Agenda Item 6 - Sustainability Outreach Plan

Agenda Item 6 - Sustainability Outreach Plan - Cover Note (70.72 KB)

Agenda Item 7 - PIE Rollout

Agenda Item 7 - PIE Rollout - Cover Note (159.18 KB)

Agenda Item 8 - CIVs Pension Funds and Investment Company Complexes

Agenda Item 8 - CIVs Pension Funds and Investment Company Complexes - Cover Note (74.91 KB)

Agenda Item 8A (Updated) - CIVs Pensions Funds and Investment Company Complexes - Approved Terms of Reference (170.83 KB)

Agenda Item 8A - CIVs Pensions Funds and Investment Company Complexes - Terms of Reference (33.87 KB)

Minutes

20231204 Final Minutes of December 2023 IESBA Meeting.pdf (263.35 KB)

Presentations

Agenda Item 2 - SWP 2024-2027 - Dias Kwan Viljoen (11.11 MB)

Agenda Item 2 - SWP 2024-2027 - Turnaround Presentation - Dias Kwan Viljoen (5.46 MB)

Agenda Item 3 - Tax Planning and Related Services - Jens Poll & Carla Vijian (8.15 MB)

Agenda Item 4 - Use of Experts - Laurie Endsley and Kam Leung (23.24 MB)

Agenda Item 6 - Sustainability Communications - Linda Biek and David Johnson.pptx (7.21 MB)

Agenda Item 7 - PIE Rollout - Andy Mintzer and Sung-Nam Kim (9.58 MB)

Agenda Item 8 - CIV Pension Funds and Investment Companies - Biek Reid Viljoen (7.19 MB)

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