September 17 - 20, 2018 | New York, USA

Sep 17 - 20, 2018
New York, USA

Meeting Summary

Meeting Highlights

Sept-2018-IESBA-Meeting-Highlights (287.93 KB)

Podcast

IESBA-September-2018-Meeting-Highlghts-Podcast (15.07 MB)
00:12 - Introduction: Diane Jules, IESBA Deputy Technical Director 00:52 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman 04:08 - Fees: Ian McPhee, IESBA Member 06:14 - Non-Assurance Services & Rollout of the Restructured Code: Richard Fleck, IESBA Deputy Chair 09:01 - Professional Skepticism: Richard Fleck, IESBA Deputy Chair 11:45 - Alignment of Part 4B with ISAE 3000: Liesbet Haustermans, IESBA Member 14:18 - Final thoughts: Stavros Thomadakis, IESBA Chairman 15:10 - Closing Remarks: Diane Jules, IESBA Deputy Technical Director

Agenda

September-2018-IESBA-Meeting-Timetable-V10 (141.9 KB)

Agenda Papers

Agenda Item 01 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks (134.06 KB)
Agenda-Item-1A-IESBA-Outreach-and-Related-Activities (274.07 KB)
Agenda-Item-1B-Draft-June-2018-IESBA-Meeting-Minutes (415.83 KB)

Agenda Item 02 - Revised and Restructured Code Rollout

Agenda-Item-2-Revised-and-Restructured-Code-Rollout-Cover-Note (293.46 KB)

Agenda Item 03 - IFAC Initiatives Update

Agenda-Item-3-IFAC-Initiatives-Update-Cover-note (70.99 KB)

Agenda Item 04 - Fees

Agenda-Item-4-Fees-Cover-Note (43.05 KB)
Agenda-Item-4-Fees-Project-Proposal-Approved (421.37 KB)
Agenda-Item-4A-Fees-Project-Proposal (72.59 KB)
Agenda-Item-4B-Comments-on-the-Fees-Project-Proposal (149.36 KB)

Agenda Item 05 - SWP

Agenda-Item-5-Proposed-SWP-2019-2023-Cover-Note (275.15 KB)
Agenda-Item-5A-Proposed-SWP-2019-2023-Issues-Paper (551.36 KB)
Agenda-Item-5B-IESBA-SWP-2019-2023-Consultation-Paper (1.53 MB)
Supplement-A-to-Agenda-Item-5-SWP-Compilation-of-General-Comments (518.29 KB)
Supplement-B-to-Agenda-Item-5-SWP-Compilation-of-Responses-to-Specific-Questions (813.87 KB)

Agenda Item 06 - Technology

Agenda-Item-6-Technology-Cover-Note (318.09 KB)
Agenda-Item-6A-Proposed-SWP-2019-2023-Compilation-of-Technology-Comments (283.38 KB)

Agenda Item 07 - Professional Skepticism

Agenda-Item-7-Professional-Skepticism-Cover-Note (278.71 KB)
Agenda-Item-7-Role-and-Mindset-Expected-of-PAs-Project-Proposal-Approved (245.74 KB)
Agenda-Item-7A-Professional-Skepticism-Issues-Paper (121.22 KB)
Agenda-Item-7B-Professional-Skepticism-Summary-of-Significant-Comments-on-Consultation-Paper (783.6 KB)
Agenda-Item-7C-Professional-Skepticism-Project-Proposal (237.55 KB)
Agenda-Item-7D-Comments-on-the-Professional-Skepticism-Project-Proposal (158.27 KB)

Agenda Item 08 - IAASB-IESBA Coordination

Agenda-Item-8-IAASB-IESBA-Coordination-Cover-Note (437.67 KB)
Agenda-Item-8A-Proposed-ISQC-1-Revised (733.86 KB)
Agenda-Item-8B-Joint-EQCR-Working-Group-Issues-and-Recommendations (380.77 KB)
Agenda-Item-8C-Proposed-ISQC-2 (334.58 KB)
Agenda-Item-8D-Proposed-ISA-220-Revised (552.48 KB)
Agenda-Item-8E-Proposed-ISRS-4400-Revised (499 KB)

Agenda Item 09 - Non-assurance Services

Agenda-Item-9-NAS-Project-Proposal-Approved (62.29 KB)
Agenda-Item-9-Non-assurance-Services-Cover-Note (42.29 KB)
Agenda-Item-9A-NAS-Summary-of-Significant-Matters-from-RT-WG-Assessments-and-Proposals (527.43 KB)
Agenda-Item-9B-NAS-Project-Proposal (404.46 KB)
Agenda-Item-9C-Comparison-of-NAS-for-PIEs-EU-and-IESBA-Code (530.48 KB)
Agenda-Item-9D-Comparison-of-NAS-IESBA-Code-vs.-SEC-and-PCAOB (2.15 MB)
Agenda-Item-9E-Comments-on-the-NAS-Project-Proposal (88.23 KB)

Agenda Item 10 - eCode

Agenda-Item-10-eCode-Cover-Note (113.28 KB)

Agenda Item 11 - Alignment of Part 4B with ISAE 3000

Agenda-Item-11-Alignment-of-Part-4B-with-ISAE-3000-Cover-Note (42.23 KB)
Agenda-Item-11-Alignment-of-Part-4B-with-ISAE-3000-Project-Proposal-Approved (311.43 KB)
Agenda-Item-11A-Alignment-of-Part-4B-with-ISAE-3000-Project-Proposal (65.19 KB)
Agenda-Item-11B-Comments-on-the-Alignment-of-Part-4B-with-ISAE-3000-Project-Proposal (87.83 KB)

Agenda Item J - Joint IAASB and IESBA Board Meeting

Agenda-Item-J-Joint-Sept-2018-IAASB-IESBA-Board-Meeting-Agenda (206.44 KB)
Agenda-Item-J1-1-Introduction-Slides-Joint-IAASB-IESBA-Sept-2018-Session (805.63 KB)
Agenda-Item-J1-2-For-Reference-Only-SSB-Coordination-Framework (342.85 KB)
Agenda-Item-J2-External-Presentation (154.2 KB)
Agenda-Item-J3-IAASB-and-IESBA-Future-SWPs (347.41 KB)
Agenda-Item-J4-IAASB-and-IESBA-Coordination-Discussion-Group-Session (218.29 KB)

Minutes

20180917-IESBA-Final-Minutes-of-September-2018-Meeting (330.96 KB)

Audio

September-17-AM-Session-1 (105.84 MB)
September-17-AM-Session-2 (108.27 MB)
September-17-PM-Session-3 (156.07 MB)
September-17-PM-Session-4 (110.72 MB)
September-18-AM-Session-1 (122.1 MB)
September-18-AM-Session-2 (119.19 MB)
September-18-PM-Session-3 (99.72 MB)
September-18-PM-Session-4 (46.19 MB)
September-19-AM-Session-1 (129.28 MB)
September-19-PM-IESBA-IAASB-Joint-Session-Part-1 (152.33 MB)
September-19-PM-IESBA-IAASB-Joint-Session-Part-2 (146.82 MB)

Presentations

Agenda-Item-02-Restructured-Code-Rollout-Kim-Gibson (1.46 MB)
Agenda-Item-03-IFAC-Anti-Corruption-and-Taxation-Initiatives-Amir-Ghandar (4.74 MB)
Agenda-Item-04-Fees-Ian-McPhee (613.19 KB)
Agenda-Item-05-SWP-Stavros-Thomadakis-and-Ken-Siong (9.06 MB)
Agenda-Item-06-Technology-Patricia-Mulvaney-Sylvia-Tsen (4.5 MB)
Agenda-Item-07-Professional-Skepticism-Richard-Fleck (2.4 MB)
Agenda-Item-08-IAASB-IESBA-Coordination-Sylvie-Soulier (1.27 MB)
Agenda-Item-09-NAS-Richard-Fleck (1.47 MB)
Agenda-Item-10-eCode-Slide-Presentation-Don-Thomson (860.77 KB)
Agenda-Item-11-ISAE-3000-Liesbet-Haustermans (1.01 MB)
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