September 13-17, & 27 2021 | Virtual Meeting

Sep 13 - 27, 2021

Virtual Meeting

Meeting Summary

September-2021-IESBA-Meeting-Highlights (90.57 KB)

Agenda

September-2021-Virtual-IESBA-Meeting-Timetable-V5 (36.32 KB)

Agenda Papers

Agenda Item 01 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks (42.3 KB)

Agenda-Item-1A-PIOBs-PI-Issues-on-IESBA-projects-August-2021 (667.21 KB)

Agenda-Item-1B-IESBA-Outreach-and-Related-Activities (71.12 KB)

Agenda-Item-1C-Draft-Minutes-of-June-2021-IESBA-Meeting (136.41 KB)

Agenda-Item-1C-Revised-Draft-Minutes-of-June-2021-IESBA-Meeting (140.17 KB)

Agenda Item 02 - PIE

Agenda-Item-2-PIE-Cover-Note (86.3 KB)

Agenda-Item-2A-PIE-Significant-Comments-and-TF-Proposals (643.17 KB)

Agenda-Item-2B-PIE-Proposed-Revised-Text-Mark-up-from-ED (99.52 KB)

Agenda-Item-2C-PIE-Proposed-Revised-Text-Clean (92.61 KB)

Agenda-Item-2D.01-PIE-Reference-Material-Comments-to-ED-Q1 (181.03 KB)

Agenda-Item-2D.02-PIE-Reference-Material-Comments-to-ED-Q2 (184.14 KB)

Agenda-Item-2D.03-PIE-Reference-Material-Comments-to-ED-Q3 (225.5 KB)

Agenda-Item-2D.04-PIE-Reference-Material-Comments-to-ED-Q4 (153.03 KB)

Agenda-Item-2D.05-PIE-Reference-Material-Comments-to-ED-Q5 (174.53 KB)

Agenda-Item-2D.06-PIE-Reference-Material-Comments-to-ED-Q6 (112.61 KB)

Agenda-Item-2D.07-PIE-Reference-Material-Comments-to-ED-Q7 (145.22 KB)

Agenda-Item-2D.08-PIE-Reference-Material-Comments-to-ED-Q8 (98.77 KB)

Agenda-Item-2D.09-PIE-Reference-Material-Comments-to-ED-Q9 (181.12 KB)

Agenda-Item-2D.10-PIE-Reference-Material-Comments-to-ED-Q10 (114.13 KB)

Agenda-Item-2D.11-PIE-Reference-Material-Comments-to-ED-Q11 (161.66 KB)

Agenda-Item-2D.12-PIE-Reference-Material-Comments-to-ED-Q12 (116.72 KB)

Agenda-Item-2D.13-PIE-Reference-Material-Comments-to-ED-Q13 (85.45 KB)

Agenda-Item-2D.14-PIE-Reference-Material-Comments-to-ED-Q14 (88.94 KB)

Agenda Item 04 - Benchmarking

Agenda-Item-4-Benchmarking-Cover-note (88.19 KB)

Agenda-Item-4A-Benchmarking-Draft-Phase-Report-as-of-Sept-3 (439.34 KB)

Agenda Item 05 - EIOC

Agenda-Item-5-EIOC-Cover-note (465.95 KB)

Agenda-Item-5A-EIOC-Update-on-Ethics-and-ESG (3.23 MB)

Agenda-Item-5B-June-2021-IFAC-AICPA-CIMA-Report-The-State-of-Play-in-Sustainability-Assurance (15.28 MB)

Agenda Item 06 - Technology NAM and Fact Finding

Agenda-Item-6-Technology-NAM-and-Fact-Finding (197.25 KB)

Agenda Item 07 - Technology Project

Agenda-Item-7-Technology-Project-Issues-and-Task-Force-Proposals (310.07 KB)

Agenda-Item-7A-Technology-Project-Technology-related-Revisions-Mark-up-from-August-Draft (356.27 KB)

Agenda-Item-7A-Updated-Technology-Project-Technology-related-Revisions-Mark-up-from-September-Draft-October-Text (425.7 KB)

Agenda-Item-7B-Technology-Project-Technology-related-Revisions-Mark-up-from-Extant (345.16 KB)

Agenda-Item-7B-Updated-Technology-Project-Technology-related-Revisions-Mark-up-from-Extant-October-Text (366.22 KB)

Agenda-Item-7C-Technology-Project-Schedule-of-IESBA-Comments-on-August-Draft (239.07 KB)

Agenda-Item-7C-Updated-Technology-Project-Schedule-of-IESBA-and-CAG-Comments-on-September-Draft-and-Task-Force-Responses (243.64 KB)

Agenda-Item-7D-Technology-Project-Clean-version-of-Technology-related-Revisions (332.64 KB)

Agenda Item 08 - eIS eCode 2.0

Agenda-Item-8-eIS-eCode-2.0-Cover (92.95 KB)

Agenda Item 09 - Tax Planning and Related Services

Agenda-Item-9-Tax-Planning-and-Related-Services-Cover-Note (141.37 KB)

Agenda-Item-9A-Tax-Planning-and-Related-Services-Final-Report (484.85 KB)

Agenda-Item-9B-Revised-Tax-Planning-and-Related-Services-Project-Proposal-Marked-up (98.49 KB)

Agenda-Item-9C-Supplement-Tax-Planning-and-Related-Services-Project-Proposal-Appendix (51.31 KB)

Agenda-Item-9D-Tax-Planning-and-Related-Services-Final-Report-Updated-to-Reflect-Sept-2021-IESBA-Discussion (292.21 KB)

Agenda-Item-9E-Tax-Planning-and-Related-Services-Project-Proposal-Approved (127.34 KB)

Agenda Item 10 - Long Association PIR (Phase 1)

Agenda-Item-10-Long-Association-PIR-Phase-1-Cover-Note (106.48 KB)

Agenda-Item-10A-Long-Association-PIR-Phase-1-Presentation (1.84 MB)

Agenda Item 11 - Engagement Team-Group Audits Independence

Agenda-Item-11-ET-GA-Independence-Cover-note (136.07 KB)

Agenda-Item-11B-ET-GA-Independence-Proposed-Text-Marked-Up-against-June-Strawman (107.79 KB)

Agenda-Item-11C-ET-GA-Independence-Proposed-Text-Clean (56.86 KB)

Agenda-Item-11D-Indicative-Provisions-Where-QM-related-Amendments-Needed (57.55 KB)

Minutes

20210913-IESBA-Final-Minutes-of-September-2021-Meeting (161.23 KB)

Audio

1.-Monday-September-13 (195.82 MB)

2.-Tuesday-September-14 (96.27 MB)

3.-Wednesday-September-15 (165.46 MB)

4.-Thursday-September-16 (211.43 MB)

5.-Friday-September-17 (171.9 MB)

6.-Monday-September-27 (189 MB)

Presentations

Agenda-Item-10-Long-Association-PIR-Phase-1-Richard-Fleck (8.24 MB)

Agenda-Item-11-Engagement-Team-Group-Audit-Independence-Sylvie-Soulier (6.44 MB)

Agenda-Item-2-PIE-Michael-Ashley (13.55 MB)

Agenda-Item-3-NAS-Fees-Rollout-Kim-Gibson (14.95 MB)

Agenda-Item-4-Benchmarking-Laura-Friedrich-Richard-Fleck (7.24 MB)

Agenda-Item-5-EIOC-The-State-of-Play-in-Sustainability-Assurance-David-Maddon-Scott-Hanson (7.84 MB)

Agenda-Item-5-EIOC-Vania-Borgerth (7.23 MB)

Agenda-Item-6-Technology-NAM-Fact-Finding-Brian-Friedrich (8.89 MB)

Agenda-Item-6-Technology-NAM-Fact-Finding-Information-Security-and-the-Profession-Thomas-Calderon (232.18 KB)

Agenda-Item-7-Technology-Project-Rich-Huesken (8 MB)

Agenda-Item-9-Tax-Planning-and-Related-Services-Jens-Poll (4.93 MB)

Agenda-Item-9-Tax-Planning-and-Related-Services-Part-2-Jens-Poll (5.37 MB)

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