June 12-16, 2023 | NYC

Jun 12 - 16, 2023

Registration for Public Observers

This hybrid meeting will be live-streamed on the IESBA YouTube Channel and open to the public for in-person attendance. Please note that availability for in-person attendance is limited.

We kindly request that you register to observe either virtually or in person. Please email your full name, company/organization name, title and whether you're attending in person or virtually to IESBA@ethicsboard.org.

Download All Agenda Papers

Click here to view and download all public agenda papers in one file.

Meeting Summary

June 2023 IESBA Meeting Highlights 0 (89.64 KB)

Agenda

June 2023 IESBA Meeting Agenda - V3 (32.69 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda Item 1 - Introduction and Opening Remarks (42.58 KB)

Agenda Item 1A - PIOB PI Issues IESBA projects - May 2023 (97.89 KB)

Agenda Item 1B - IESBA Outreach and Related Activities 0 (67.29 KB)

Agenda Item 1C (Updated) - Draft Minutes of March 2023 IESBA Meeting (203.47 KB)

Agenda Item 1C - Draft Minutes of March 2023 IESBA Meeting (195.92 KB)

Agenda Item 2 - Sustainability

Agenda Item 2 - Sustainability Common Issues - Cover Note (89.72 KB)

Agenda Item 2A - Feedback from Roundtable Participants and Task Force Proposals (865.75 KB)

Agenda Item 2B - Proposed Changes to Definitions (167.45 KB)

Agenda Item 3 - Sustainability WS1

Agenda Item 3 - Sustainability WS1 - Cover Note (89.5 KB)

Agenda Item 3A - Part 5 - Section 400 (Preliminary Draft) (190.41 KB)

Agenda Item 3B - Part 5 - Section 405 (Preliminary Draft) (119.06 KB)

Agenda Item 3C - Part 5 - Section 410 (Preliminary Draft) (133.02 KB)

Agenda Item 3D - Part 5 - Section 510 (Preliminary Draft) (77.17 KB)

Agenda Item 3E - Part 5 - Section 540 (Preliminary Draft) (81.01 KB)

Agenda Item 3F - Part 5 - Section 600 (Preliminary Draft) (107.42 KB)

Agenda Item 3G - Part 5 - Subsection 601 (Preliminary Draft) (65.66 KB)

Reference 01 - Part 5 - Section 411 (Preliminary Draft) (21.91 KB)

Reference 02 - Part 5 - Section 420 (Preliminary Draft) (16.03 KB)

Reference 03 - Part 5 - Section 430 (Preliminary Draft) (20.94 KB)

Reference 04 - Part 5 - Section 511 (Preliminary Draft) (46.73 KB)

Reference 05 - Part 5 - Section 520 (Preliminary Draft) (52.72 KB)

Reference 06 - Part 5 - Section 521 (Preliminary Draft) (61.24 KB)

Reference 07 - Part 5 - Section 522 (Preliminary Draft) (23.2 KB)

Reference 08 Part 5 - Section 523 (Preliminary Draft) (17.37 KB)

Reference 09 - Part 5 - Section 524 (Preliminary Draft) (36.83 KB)

Reference 10 - Part 5 - Section 525 (Preliminary Draft) (21.85 KB)

Reference 11 - Part 5 - Subsections to 600 (Preliminary Draft) (190.5 KB)

Agenda Item 4 - Sustainability WS2

Agenda Item 4 - Sustainability WS2 - Cover Note (45.37 KB)

Agenda Item 4A - Issues and WS2 Views (287.79 KB)

Agenda Item 4B - Draft Part 5 - Part 1 Equivalent (150.74 KB)

Agenda Item 4C - Draft Part 5 - Part 3 Equivalent (select sections) (252.73 KB)

Agenda Item 4D - Draft Revisions Part 2 (select sections) (53.26 KB)

Agenda Item 5 - Use of Experts

Agenda Item 5 - Use of Experts (Cover Note) (76.98 KB)

Agenda Item 5A - Summary of Key Roundtable Feedback and Task Force Responses (221.49 KB)

Agenda Item 5B - Presentation and Matters for IESBA Consideration (2.18 MB)

Agenda Item 5C - Strawman (Ethics-Part 3) (54.55 KB)

Agenda Item 6 - Tax Planning and Related Services

Agenda Item 6 - Tax Planning and Related Services (Cover Note) (95.59 KB)

Agenda Item 6 - Tax Planning and Related Services Presentation - Jens Poll & Carla Vijian (1.9 MB)

Agenda Item 7 - PIE Rollout

Agenda Item 7 - PIE Rollout (Cover Note) (149.34 KB)

Agenda Item 8 - IAASB-IESBA Coordination

Agenda Item 8 - IAASB-IESBA Coordination (Cover Note) (41.45 KB)

Agenda Item 8A - IAASB-IESBA Coordination Presentation (1.17 MB)

Agenda Item 9 - Technology Working Group

Agenda Item 9 - Technology Working Group Cover Note (87.96 KB)

Agenda Item 9A - Technology Working Group - Updated Terms of Reference (63.44 KB)

Agenda Item 9B - Presentation - Danielle Supkis Cheek (3.48 MB)

Minutes

IESBA Final Minutes of June 2023 Meeting (190.89 KB)

Presentations

Agenda Item 2 - AccountAbility Presentation (2.89 MB)

Agenda Item 2 - Common Issues - Mark B. Laura L. Szilvia S. (12.12 MB)

Agenda Item 3 (Turnaround) - WS1 Update - Mark Babington (12.13 MB)

Agenda Item 3 - WS1 Update - Mark B. Keith B. Szilvia S. (15.06 MB)

Agenda Item 4 (Turnaround) - WS2 Presentation - Christelle Martin (5.38 MB)

Agenda Item 4 - WS2 Presentation - Christelle M. Geoff K. Laura L. (14.14 MB)

Agenda Item 5 - Use of Experts - Presentation and Matters for IESBA Consideration Laurie E. and Kam L. (7.58 MB)

Agenda Item 6 - Tax Planning and Related Services - Jens Poll & Carla Vijian (6.55 MB)

Agenda Item 7 - PIE Rollout - Andy Mintzer and Sung-Nam Kim (8.04 MB)

Agenda Item 8 - IAASB IESBA Coordination - Saadiya Adam and Carla Vijian (4.69 MB)

Agenda Item 8 - IAASB-IESBA Fraud Coordination - Julie Corden (3.34 MB)

Agenda Item 9 - Technology Working Group - David Clark and Danielle Cheek (13.62 MB)

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