Oct 13 - 15, 2014 New York, USA IFAC Offices Meeting Summary October 2014 IESBA Meeting Highlights (69.13 KB) Agenda October 2014 IESBA Meeting - Mtg Timetable V9 (136.16 KB) Agenda Papers Agenda Item 1 - Introduction and Opening Remarks Agenda Item 1 - Introduction and Opening Remarks (PDF) (153.09 KB) Agenda Item 1-A - Draft Minutes July 2014 IESBA Meeting (Mark-Up) (PDF) (159.77 KB) Agenda Item 1-B - Draft Minutes July 2014 IESBA Meeting (Clean) (PDF) (157.22 KB) Agenda Item 1-C - Final Minutes of March 2014 IESBA CAG Meeting (PDF) (139.68 KB) Agenda Item 1-D - Final Minutes of June 2014 IESBA CAG Meeting (PDF) (46.66 KB) Agenda Item 1-E -Draft September 2014 IESBA CAG Minutes (PDF) (140.04 KB) Agenda Item 2 - Auditor Reporting - Report-Back Agenda Item 2 - Auditor Reporting - Report-Back (PDF) (358.98 KB) Agenda Item 3 - Structure of the Code Agenda Item 3 - Structure of the Code (Cover Note) (PDF) (80.69 KB) Agenda Item 3-A - Structure of the Code - Draft Consultation Paper (Clean) (PDF) (154.27 KB) Agenda Item 3-B - Structure of the Code - Draft Consultation Paper (Mark-Up) (PDF) (331.31 KB) Agenda Item 3-C - Illustrative Examples (PDF) (276.97 KB) Agenda Item 4 - Part C Agenda Item 4 - Part C (Cover Note) (PDF) (76.01 KB) Agenda Item 4-A - Part C - Issues Paper (Phase I) (PDF) (52.73 KB) Agenda Item 4-B - Proposed Changes to Part C (Clean) (PDF) (168.05 KB) Agenda Item 4-C - Proposed Changes to Part C (Mark-Up) (PDF) (184.13 KB) Agenda Item 4-D - Draft Explanatory Memorandum (PDF) (494.32 KB) Agenda Item 4-E - Part C - Issues Paper (Phase II) (PDF) (32.06 KB) Agenda Item 5 - Due Process and Terms of Reference Agenda Item 5 - Due Process and ToR (Cover Note) (PDF) (63.39 KB) Agenda Item 5-A - Accelerated Due Process (PDF) (60.06 KB) Agenda Item 5-B - Proposed Revised IESBA ToR (PDF) (62.67 KB) Agenda Item 6 - NOCLAR Agenda Item 6 - NOCLAR (Cover note) (PDF) (68.44 KB) Agenda Item 6-A - Summary of Roundtable Feedback and TF Proposals (PDF) (237.17 KB) Agenda Item 6-B - A Proposed Revised Framework (PDF) (82.95 KB) Agenda Item 6-C - NOCLAR - Revised Draft (Mark-Up) (PDF) (175.21 KB) Agenda Item 6-D - NOCLAR - Revised Draft (Clean) (PDF) (136.39 KB) Agenda Item 6-E - Draft Sept 2014 CAG Minutes - NOCLAR (PDF) (80.15 KB) Agenda Item 6-F - NOCLAR Roundtable Briefing Note (PDF) (455.02 KB) Agenda Item 7 - NAS Agenda Item 7 - NAS (Updated Cover Note) (PDF) (291.17 KB) Agenda Item 7-A - NAS - Summary of Significant ED Comments and TF Recommendations (Updated) (PDF) (413.21 KB) Agenda Item 7-B - NAS - Compilation of Responses to Specific Questions (PDF) (698.21 KB) Agenda Item 7-C - NAS - Proposed Final Changes to Sections 290 and 291 (Mark-Up from ED) (PDF) (69.35 KB) Agenda Item 7-D - NAS - Proposed Final Changes to Sections 290 and 291 (Clean) (PDF) (60.04 KB) Agenda Item 7-E - NAS - Compilation of General Comments (PDF) (327.93 KB) Agenda Item 7-F - NAS - Compilation of Other Comments (PDF) (359.77 KB) Agenda Item 7-G - UK FRC Comment Letter (PDF) (333.76 KB) Agenda Item 7-H - EAIG Members comment letter (PDF) (256.2 KB) Agenda Item 7-I - IOSCO C1 Comment Letter (PDF) (302.7 KB) Agenda Item 8 - Safeguards Agenda Item 8 - Safeguards (Cover Note) (PDF) (164.24 KB) Agenda Item 8-A - Safeguards - Issues Paper (PDF) (286.23 KB) Agenda Item 9 - IESBA Outreach and Related Activities Agenda Item 9 - Emerging Issues and Outreach (Cover Note) (PDF) (67.24 KB) Agenda Item 9-A - EIOC - Matters for Consideration (PDF) (91.05 KB) Agenda Item 9-B - IESBA Outreach and Related Activities (Updated) (PDF) (58.55 KB) Agenda Item 9-C - FEE Briefing Paper - Provision of NAS to PIE audit clients (PDF) (935.65 KB) Agenda Item 9-D - Status of Global Adoption of the Code (PDF) (73.69 KB) Minutes 20150112 - IESBA - Final Minutes October 2014 IESBA Meeting (220.78 KB) Audio Podcast: Meeting Highlights IESBA-Meeting-Highlights-Audio-Podcast-October-2014 (25.66 MB) Presentations 20141013 IESBA - Part C - P1 - Jim Gaa (106.59 KB) 20141013 IESBA - Structure - Don Thomson (120.42 KB) 20141014 IESBA - NAS - Gary Hannaford (317.34 KB) 20141014 IESBA - NOCLAR - Caroline Gardner v2 (158.66 KB) 20141015 IESBA - Compliance Program Update - Russell Guthrie (1.57 MB) 20141015 IESBA - Emerging Issues - Reyaz Mihular (159.26 KB) 20141015 IESBA - Part C - Jim Gaa p2 (96.79 KB) 20141015 IESBA - Structure - Don Thomson p2 (106.71 KB)