March 13-17, 2023 | Abu Dhabi, UAE

Mar 13 - 17, 2023
Abu Dhabi, UAE

Meeting Summary

March 2023 IESBA Meeting Highlight (115.58 KB)

Agenda

Mar-2023-IESBA-Meeting-Agenda-V6 (32.98 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks (43.13 KB)
Agenda-Item-1A-PIOB-Public-Interest-Issues-on-IESBA-Projects (592.3 KB)
Agenda-Item-1B-IESBA-Outreach-and-Related-Activities (52.99 KB)
Agenda-Item-1C-IESBA-Draft-Minutes-of-November-December-2022 (193.53 KB)
Agenda-Item-1D-IESBA-Draft-Minutes-of-February-2023 (45.33 KB)

Agenda Item 2 - SWP 2024-2027

Agenda-Item-2-SWP-2024-2027-Cover-note (82.18 KB)
Agenda-Item-2A-SWP-2nd-Read-Consultation-Paper-Mark-up-from-First-Read.pdf (466.02 KB)
Agenda-Item-2B-SWP-PC-Responses-to-Board-Comments (80.51 KB)
Agenda-Item-2C-SWP-2nd-Read-Consultation-Paper-Clean (437.51 KB)

Agenda Item 3 - Sustainability

Agenda-Item-3-Sustainability-Cover-note (74.36 KB)
Agenda-Item-3A-Common-Issues-Presentation (2.81 MB)
Agenda-Item-3B-WS1-Update-Presentation (1.74 MB)
Agenda-Item-3C-WS2-Approach-to-key-definitions-Presentation (2.37 MB)
Agenda-Item-3D-WS2-Profession-agnostic-ethics-standards-for-sustainability-reporting (62.07 KB)
Supplement-3-1-Briefing-Note-for-Global-Sustainability-Roundtables (341.27 KB)
Supplement-3-1-Briefing-Note-for-Global-Sustainability-Roundtables-Word-File (338.25 KB)
Supplement-3-2-Overview-of-sustainability-assurance-landscape-research (1.22 MB)

Agenda Item 4 - ADAA-IESBA Panel Session

Agenda-Item-4-ADAA-IESBA-Panel-Session-Cover-note (45.46 KB)

Agenda Item 5 - Use of Experts

Agenda-Item-5-Use-of-Experts-Cover-note (76.86 KB)
Agenda-Item-5A-Use-of-Experts-Presentation (1.45 MB)
Agenda-Item-5B-Use-of-Experts-Preliminary-Task-Force-Views-and-Matters-for-Consideration (232.12 KB)

Agenda Item 6 - EIOC

Agenda-Item-6E-FTX-Disclosed-Related-Party-Transactions-but-Didnt-Name-Names-WSJ (214.23 KB)
Agenda-Item-6-EIOC-Cover-note (74.31 KB)
Agenda-Item-6A-EIOC-Presentation-Revised (2.81 MB)
Agenda-Item-6B-Jurisdictional-Developments-Compilation-of-Board-Input (167.84 KB)
Agenda-Item-6C-FTX-collapse-puts-its-auditors-in-the-spotlight-Financial-Times (1.06 MB)
Agenda-Item-6D-FTX-Auditors-Doubled-as-Crypto-Industry-Cheerleaders-WSJ (114.35 KB)
Agenda-Item-6F-AFM-Position-Paper-on-Fraud (249.07 KB)
Agenda-Item-6G-SEC.gov-the-Auditors-Responsibility-for-Fraud-Detection (287.8 KB)
Agenda-Item-6I-Binance-POR-Report-December-2022 (409.14 KB)

Agenda Item 7 - PIE Rollout

Agenda-Item-7-PIE-Rollout-Cover-note (125.02 KB)

Agenda Item 8 - IESBA Communications Presentation

Agenda-Item-8-IESBA-Communications-Presentation (1.94 MB)

Agenda Item 9 - IAASB-IESBA Coordination

Agenda-Item-9-IAASB-IESBA-Coordination-Cover-Note (41.34 KB)
Agenda-Item-9-IAASB-IESBA-Coordination-Presentation (1.19 MB)

Minutes

20230313 IESBA Final Minutes of March 2023 (184.88 KB)

Presentations

Agenda-Item-2-SWP-2024-2027-Geoff-Kwan (6.34 MB)
Agenda-Item-3-Sustainability-Common-Issues-Mark-Babington-and-Christelle-Martin (14.49 MB)
Agenda-Item-3-Sustainability-IAASB-Update-Willie-Botha (3.69 MB)
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