Sep 18 - 22, 2023 Meeting Summary September 2023 IESBA Meeting Highlights (92.34 KB) Agenda Sept 2023 IESBA Meeting Agenda - V4 (32.99 KB) Agenda Papers Agenda Item 1 - Introduction and Opening Remarks Agenda Item 1 - Introduction and Opening Remarks (42.58 KB) Agenda Item 1A - PIOB PI Issues on IESBA projects Aug 2023 (139.51 KB) Agenda Item 1B - IESBA Outreach and Related Activities (88.73 KB) Agenda Item 1C (Updated) - Draft Minutes June 2023 IESBA Meeting (209.04 KB) Agenda Item 1C - Draft Minutes of June 2023 IESBA Meeting (202.53 KB) Agenda Item 2 - Sustainability Common Issues Agenda Item 2 - Sustainability Common Issues - Cover Note (88.01 KB) Agenda Item 2A - Sustainability Common Issues - Presentation (1.66 MB) Agenda Item 3 - Sustainability WS1 Agenda Item 3 - Sustainability WS1 - Cover Note (49.74 KB) Agenda Item 3A - Draft Independence Standards in Part 5 (990.06 KB) Agenda Item 3B - Proposed Revised Glossary (181.89 KB) Agenda Item 4 - Sustainability (WS2) Agenda Item 4 - Sustainability (WS2) - Cover Note (54.05 KB) Agenda Item 4A - Sustainability (WS2) - Key Issues and WS2 Views and Proposals (203.17 KB) Agenda Item 4B - Sustainability (WS2) - Ethics for Sustainability Reporting - Proposed Text - First Read (203.26 KB) Agenda Item 4C - Sustainability (WS2) - Ethics for Sustainability Assurance - Proposed Text - First Read (526.9 KB) Agenda Item 4D - Sustainability (WS2) - Presentation - Communication Provisions under NOCLAR in Parts 3 and 5 (445.93 KB) Agenda Item 4E - Sustainability (WS2) - Proposed Revised Glossary (181.84 KB) Agenda Item 4F - Sustainability (WS2) - Definition of Sustainability Information (Mark-up from June 2023 Version) with Explanations (54.67 KB) Agenda Item 5 - SWP 2024-2027 Agenda Item 5 - SWP 2024-2027 - Cover Note (77.79 KB) Agenda Item 5A - SWP 2024-2027 - Summary of Significant Comments to CP and PC Proposals (411.36 KB) Agenda Item 5B - SWP 2024-2027 - First Read (Mark-Up from CP) (369.48 KB) Agenda Item 5C.1 - SWP Reference Material - Respondent Summary Analysis (71.47 KB) Agenda Item 5C.2 - SWP Reference Material - NVivo Report - Comments to Consultation Paper - Q1 (104.38 KB) Agenda Item 5C.3 - SWP Reference Material - NVivo Report - Comments to Consultation Paper - Q2 (187.39 KB) Agenda Item 5C.4 - SWP Reference Material - NVivo Report - Comments to Consultation Paper - Q3 (180.58 KB) Agenda Item 5C.5 - SWP Reference Material - NVivo Report - Comments to Consultation Paper - Q4 (134.6 KB) Agenda Item 5C.6 - SWP Reference Material - NVivo Report - Comments to Consultation Paper - Q5 (80.4 KB) Agenda Item 5C.7 - SWP Reference Material - NVivo Report - Comments to Consultation Paper - Q6 (111.03 KB) Agenda Item 5C.8 - SWP Reference Material - NVivo Report - Comments to Consultation Paper - Q7 (63.94 KB) Agenda Item 5C.9 - SWP Reference Material - NVivo Report - Introductory and Other Comments (213.11 KB) Agenda Item 7 - Use of Experts Agenda Item 7 - Use of Experts - Cover Note (76.89 KB) Agenda Item 7A - Significant Issues and Task Force Proposals (144.4 KB) Agenda Item 7B (Updated) - Glossary (October IESBA Offline Circulation) (Mark Up from Sept IESBA Papers) (31.72 KB) Agenda Item 7B - Glossary (28.89 KB) Agenda Item 7C (Updated) - Part 3 Proposed New Section (October IESBA Offline Circulation) (Mark Up from Sept IESBA Papers) (97.53 KB) Agenda Item 7C - Part 3 Proposed Revisions and New Section (66.29 KB) Agenda Item 7D - Part 2 Proposed Revisions and New Section (Mark-Up from Part 3) (73.23 KB) Agenda Item 7E - Part 5 Equivalent of Part 3 for Sustainability Assurance (Mark-Up from Part 3) (83.23 KB) Agenda Item 8 - Technology Working Group Agenda Item 8 - Technology Working Group - Cover Note (43.28 KB) Agenda Item 8A - Technology Working Group Presentation - David Clark (2.81 MB) Agenda Item 8B - Technology Working Group Presentation - Mary Breslin (1.82 MB) Agenda Item 9 - Tax Planning and Related Services Agenda Item 9 - Tax Planning and Related Services - Cover Note (75.8 KB) Agenda Item 9A - Summary of Significant Comments on Exposure and Task Force Proposals (261.21 KB) Agenda Item 9B - Proposed Section 380 (Marked up) (96.09 KB) Agenda Item 9C - Proposed Section 280 (Marked Up) (89.05 KB) Agenda Item 9D.01 - Compilation of Significant ED Comments - Question 1 (103.26 KB) Agenda Item 9D.02 - Compilation of Significant ED Comments - Question 2 (181.12 KB) Agenda Item 9D.03 - Compilation of Significant ED Comments - Question 3 (155.56 KB) Agenda Item 9D.04 - Compilation of Significant ED Comments - Question 4 (156.79 KB) Agenda Item 9D.05 - Compilation of Significant ED Comments - Question 5 (90.36 KB) Agenda Item 9D.06 - Compilation of Significant ED Comments - Question 6 1 (177.25 KB) Agenda Item 9D.07 - Compilation of Significant ED Comments - Question 7 (84.17 KB) Agenda Item 9D.08 - Compilation of Significant ED Comments - Question 8 (149.89 KB) Agenda Item 9D.09 - Compilation of Significant ED Comments - Question 9 (123.14 KB) Agenda Item 9D.10 - Compilation of Significant ED Comments - Question 10 (83.68 KB) Agenda Item 9D.11 - Compilation of Significant ED Comments - Question 11 (141.88 KB) Agenda Item 9D.12 - Compilation of Significant ED Comments - Question 12 (86.6 KB) Agenda Item 9D.13 - Compilation of Significant ED Comments - Question 13 (39.83 KB) Agenda Item 9D.14 - Compilation of Significant ED Comments - Other Matters (215.54 KB) Agenda Item J - IAASB-IESBA Joint Session Agenda Item J - IAASB-IESBA Joint Session - SWP - Cover Note (135.04 KB) Agenda Item J1 - IAASB-IESBA Joint Session - Presentation (1.46 MB) Minutes 20230918 Final Minutes of September 2023 IESBA Meeting (173.43 KB) 20230921 Joint IAASB-IESBA September 2023 Final Minutes (38.93 KB) Presentations Agenda Item 2 - Sustainability Common Issues - IAF Chair Emanuele Riva (11.38 MB) Agenda Item 2 - Sustainability Common Issues - Martin, Leal, Sramko, Reid (10.79 MB) Agenda Item 3 (Turnaround) - Sustainability WS1 - Babington, Billing, Sramko (11.65 MB) Agenda Item 3 - Sustainability Independence WS1 - Babington, Billing, Sramko (13.26 MB) Agenda Item 4 (Turnaround) - Sustainability WS2 - Martin, Leal, Reid (5.17 MB) Agenda Item 4 - Sustainability WS2 - Martin, Leal, Reid (26.77 MB) Agenda Item 5 - SWP 2024-2027 - Dias, Kwan, Viljoen (10.63 MB) Agenda Item 6 (J) - IAASB-IESBA Joint session - Presentation (9.74 MB) Agenda Item 7 - Use of Experts - Endsley, Leung (14.39 MB) Agenda Item 8 - Technology Working Group - David Clark (7.25 MB) Agenda Item 8 - Technology Working Group - Mary Breslin (77.83 MB) Observer Registration Form All fields below are required. 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