March 11 - 13, 2019 | IFAC Offices, New York

Mar 11 - 13, 2019
New York, USA

Meeting Summary

March 2019 Meeting Highlights (281.25 KB)
March 2019 Meeting Highlights Podcast (20.73 MB)
00:10 - Introduction: Diane Jules, IESBA Deputy Technical Director 00:54 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman 03:24 - Role & Mindset: Richard Fleck, IESBA Deputy Chair 05:17 - Non-Assurance Services: Richard Fleck, IESBA Deputy Chair 08:06 - Fees: Ian McPhee, IESBA Member 10:35 - Alignment of Part 4B with ISAE 3000: Liesbet Haustermans, IESBA Member 14:05 - Technology: Patricia Mulvaney, IESBA Member 18:06 - eCode: Brian Friedrich, eCode Working Group Chair 19:44 - Final thoughts: Stavros Thomadakis, IESBA Chairman 21:16 - Closing Remarks: Diane Jules, IESBA Deputy Technical Director

Agenda

Mar-2019-IESBA-Meeting-Timetable-V5 (28.81 KB)

Agenda Papers

Agenda Item 01 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks (137.14 KB)
Agenda-Item-1A-IESBA-Outreach-and-Related-Activities (246.72 KB)
Agenda-Item-1B-Draft-Minutes-of-December-2018-Public-Session (367.03 KB)

Agenda Item 02 - Rollout of the Revised Restructured Code

Agenda-Item-2-Rollout-of-the-Revised-Restructured-Code (294.46 KB)

Agenda Item 03 Alignment of Part 4B with ISAE 3000

Agenda-Item-3-Alignment-of-Part-4B-with-ISAE-3000-Revised-Cover-Note (286.43 KB)
Agenda-Item-3A-Alignment-of-Part-4B-with-ISAE-3000-Revised-Exposure-Draft-mark-up-from-Restructured-Code (514.27 KB)
Agenda-Item-3B-Alignment-of-Part-4B-with-ISAE-3000-Revised-Mark-up-from-December-2018-draft (737.28 KB)
Agenda-Item-3C-Alignment-of-Part-4B-with-ISAE-3000-Revised-Exposure-Draft-Clean (731.94 KB)
Agenda-Item-3D-Alignment-of-Part-4B-with-ISAE-3000-Revised-Explanatory-Memorandum-Draft (446.51 KB)
Agenda-Item-3E-Part-4B-ISAE-3000-Exposure-Draft-Mark-up-from-Monday-March-11 (280.45 KB)

Agenda Item 04 - Technology

Agenda-Item-4-Technology-Cover-Note (332.13 KB)

Agenda Item 05 - Role and Mindset

Agenda-Item-5-Role-and-Mindset-Cover-Note (301.66 KB)
Agenda-Item-5A-Role-and-Mindset-Proposed-Text-Mark-up (442.04 KB)
Agenda-Item-5A.1-Role-and-Mindset-Proposed-Text-Updated-Mark-up-from-Posted-Version-March-13-2019 (347.94 KB)
Agenda-Item-5B-Role-and-Mindset-Proposed-Text-Clean (386.5 KB)

Agenda Item 06 - Fees

Agenda-Item-6-Fees-Cover-Note (285.97 KB)
Agenda-Item-6A-Fees-Issues-and-Task-Force-Proposals (593.05 KB)
Agenda-Item-6B-Preliminary-Proposed-Changes-to-the-Code (330.21 KB)

Agenda Item 07 - NAS

Agenda-Item-7-NAS-Cover-Note (417.39 KB)
Agenda-Item-7A-NAS-Proposed-Text-Mark-up (652.72 KB)
Agenda-Item-7B-NAS-Proposed-Text-Only-Clean (403.99 KB)

Agenda Item 08 - IESBA Working Processes Report-Back

Agenda-Item-8-IESBA-Working-Processes-Report-Back (942.17 KB)

Agenda Item 09 - e-Code

Agenda-Item-9-e-Code-Cover-Note (186.07 KB)
Agenda-Item-9A-Draft-IESBA-eCode-Update (493.42 KB)

Agenda Item 10 - Long Association

Agenda-Item-10-Long-Association-Cover-note (152.16 KB)
Agenda-Item-10A-Draft-IESBA-Staff-Questions-and-Answers-Long-Association-of-Personnel-with-an-Audit-Client-Marked-up (499.48 KB)

Minutes

20190313-IESBA-Final-Minutes-of-March-2019-IESBA-Meeting (259.81 KB)

Presentations

Agenda-Item-2-Rollout-Kim-Gibson (5.03 MB)
Agenda-Item-3-Alignment-of-Part-4B-with-ISAE-3000-Part-1-Liesbet-Haustermans (283.39 KB)
Agenda-Item-3-Alignment-of-Part-4B-with-ISAE-3000-Part-2-Liesbet-Haustermans (91.8 KB)
Agenda-Item-4-Technology-Patricia-Mulvaney (9.24 MB)
Agenda-Item-5-Role-and-Mindset-Richard-Fleck (1.46 MB)
Agenda-Item-6-Fees-Ian-McPhee (1.44 MB)
Agenda-Item-7-NAS-Richard-Fleck (1.93 MB)
Agenda-Item-8-IESBA-Working-Processes-Stavros-Thomadakis-Sylvie-Soulier-Ken-Siong (963.5 KB)
Agenda-Item-9-e-Code-Don-Thomson (1.64 MB)
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