September 26 - 30, 2016 | New York, USA

Sep 26 - 30, 2016
New York, USA

Meeting Summary

September-2016-IESBA-Meeting-Highlights (73.78 KB)

Agenda

Sept-2016-IESBA-Meeting-Timetable-V7 (32.67 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda-Item-1-Introduction-and-Opening-Remarks (41.24 KB)
Agenda-Item-1A-IESBA-Outreach-and-Related-Activities (56.14 KB)
Agenda-Item-1B-Draft-June-2016-IESBA-CAG-Teleconference-Minutes (49.04 KB)
Agenda-Item-1C-Draft-Minutes-of-June-2016-IESBA-Meeting (256.46 KB)

Agenda Item 2 - Safeguards

Agenda-Item-2-Safeguards-Phases-1-and-2-Cover-Note (78.76 KB)
Agenda-Item-2A-Safeguards-Phase-1-Issues-and-TF-Proposals (103.76 KB)
Agenda-Item-2B-Revised-Safeguards-ED-1-Marked-from-June-2016-IESBA-Discussion (91.61 KB)
Agenda-Item-2C-Updated-Revisions-to-Safeguards-ED-1-Mark-Up (98.54 KB)
Agenda-Item-2D-Revisions-to-Safeguards-ED-1-Marked-From-ED (94.33 KB)
Agenda-Item-2E-Safeguards-Phase-2-NAS-Issues-and-TF-Proposals (86.06 KB)
Agenda-Item-2F-Proposed-Section-600-Mark-up-from-June-2016 (168.84 KB)
Agenda-Item-2G-Proposed-Section-600-Provision-of-Nonassurance-Services (120.89 KB)
Agenda-Item-2H-Mapping-Table-of-Comparison-Section-600-NAS (296.42 KB)

Agenda Item 3 - Structure of the Code

Agenda-Item-3-Structure-of-the-Code-Cover-Note (96.23 KB)
Agenda-Item-3A-Structure-Phase-1-Further-Analysis-of-Comments-on-ED-1-Issues-and-TF-Proposals (133.39 KB)
Agenda-Item-3B-Structure-Phase-1-Mark-up-ED (788.07 KB)
Agenda-Item-3C-Proposed-Revised-Structure-ED-1-Clean (676.64 KB)
Agenda-Item-3D-Structure-Phase-2-Issues-and-TF-Proposals (96.09 KB)
Agenda-Item-3E-Structure-Phase-2-Proposed-Part-4B (264.02 KB)
Agenda-Item-3F-Structure-Phase-2-Mapping-Table (395.55 KB)
Agenda-Item-3G-Draft-IESBA-Update-Coordination-of-Structure-Work-Streams (41.75 KB)
Agenda-Item-3H-Staff-prepared-Compilation-of-Proposed-Restructured-Code-Clean (1.19 MB)
Agenda-Item-3I-Matters-Identified-for-Board-Attention (40.33 KB)
Agenda-Item-3J-Drafting-Guidelines-for-Restructuring-the-Code (124.86 KB)
Revised-Sep-28-Supplement-1-to-Agenda-Item-3-B (675.43 KB)
Supplement-1-to-Agenda-Item-3-E (251.36 KB)
Supplement-1-to-Agenda-Item-3-Structure-ED-1-Compilation-of-Extracts-from-Respondents-Suggested-Changes-of-Meaning (409.01 KB)
Supplement-2-to-Agenda-Item-3-B (55.31 KB)
Supplement-2-to-Agenda-Item-3-Structure-ED-1-Respondents-Specific-Drafting-Suggestions (507.83 KB)
Supplement-3-to-Agenda-Item-3-Structure-Phase-1-Compilation-of-General-Comments (294.71 KB)
Supplement-4-to-Agenda-Item-3-Structure-Phase-1-Compilation-of-Specific-Comments-Questions-1-6 (1.75 MB)

Agenda Item 4 - Part C

Agenda-Item-4-Part-C-Phases-1-and-2-Cover-Note (70.9 KB)
Agenda-Item-4A-Part-C-Phase-1-Issues-Paper (70.89 KB)
Agenda-Item-4B-Part-2-PAIBs-Mark-Up-from-June-2016 (183.84 KB)
Agenda-Item-4B.1-Part-2-PAIBs-Clean-Version (145.18 KB)
Agenda-Item-4C-Part-2-PAIBs-Mapping-Table-of-Comparison (248.88 KB)
Agenda-Item-4D-Part-C-Section-350-Issues-Paper (79.78 KB)

Agenda Item 5 - Long Association

Agenda-Item-5-Long-Association-Cover-note (71.85 KB)
Agenda-Item-5A-Long-Association-Issues-Paper (101.12 KB)
Agenda-Item-5B-Revised-Long-Association-Provisions-Mark-up-from-June-2016-Draft (59.58 KB)
Agenda-Item-5C-Revised-Long-Association-Provisions-Mark-up-from-re-ED (59.18 KB)
Agenda-Item-5D-Revised-Long-Association-Provisions-Clean (51.24 KB)
Agenda-Item-5E-Long-Association-IOSCO-Committee-1-Comments (52.3 KB)
Agenda-Item-5F-Long-Association-Revised-draft-FAQs-Mark-up (129.83 KB)
Agenda-Item-5G-Long-Association-Revised-draft-FAQs-Clean (101.82 KB)
Agenda-Item-5H-Long-Association-Restructured-Text-Mark-up (94.02 KB)
Agenda-Item-5I-Long-Association-Restructured-Text-Clean (53.82 KB)
Agenda-Item-5J-Long-Association-Due-Process (39.51 KB)

Agenda Item 6 - NOCLAR

Agenda-Item-6-NOCLAR-Cover-note (69.47 KB)
Agenda-Item-6A-NOCLAR-Proposed-Section-315-Mark-up (155.26 KB)
Agenda-Item-6B-NOCLAR-Proposed-Section-315-Clean (96.68 KB)
Agenda-Item-6C-NOCLAR-Proposed-Section-260-Mark-up (122.54 KB)
Agenda-Item-6D-NOCLAR-Proposed-Section-260-Clean (77.01 KB)
Agenda-Item-6E-NOCLAR-QAs-PAPPs (108.11 KB)
Agenda-Item-6F-NOCLAR-QAs-PAIBs (71.43 KB)

Agenda Item 7 - Professional Skepticism

Agenda-Item-7-Professional-Skepticism-Cover (94.66 KB)
Agenda-Item-7A-Professional-Skepticism-Issues-Paper (331.33 KB)
Agenda-Item-7B-Professional-Skepticism-Impediments-Table (108.78 KB)
Agenda-Item-7C-Professional-Skepticism-Straw-Man (40.53 KB)
Agenda-Item-7D-Professional-Skepticism-Forward-Looking-Timetable (59.52 KB)
Supplement-to-Agenda-Item-7A-Compilation-of-Professional-Skepticism-Responses (1.35 MB)

Agenda Item 8 - EIOC

Agenda-Item-8-EIOC-Cover-Note (69.86 KB)

Agenda Item 9 - Fees

Agenda-Item-9-Fees-Cover-Note (66.44 KB)

Minutes

20160926-IESBA-Final-Minutes-September-2016-IESBA-Meeting (166.16 KB)

Audio

Meeting Highlights Podcast

IESBA September 2016 Meeting Highlights Podcast (20.46 MB)
:10 - Introduction: Ken Siong, Deputy Director :46 - Opening remarks: Stavros Thomadakis, Chairman 4:36 - Safeguards: Sylvie Soulier, Member 8:50 - Structure of the IESBA Code: Don Thomson, Member 10:30 - Part C, Professional Accountants in Business: Helene Agélii, Member 13:54 - Long Association: Brian Caswell, Member 16:43 - Next meeting: Ken Siong, Technical Director

Presentations

20160926-IESBA-Safeguards-Phases-1-and-2-Gary-Hannaford (295.8 KB)
20160926-IESBA-Structure-Phase-1-Don-Thomson (146.52 KB)
20160927-IESBA-Part-C-Helene-Agelii (158.27 KB)
20160927-IESBA-Structure-Phase-2-Don-Thomson (108.88 KB)
20160928-IESBA-Long-Association-Richard-Fleck (104.65 KB)
20160928-IESBA-Professional-Skepticism-Richard-Fleck (137.43 KB)
20160929-IESBA-EIOC-Reyaz-Mihular (146.67 KB)
20160929-IESBA-Fees-David-Hay (350.94 KB)
20160929-IESBA-Part-C-2-Helene-Agelii (116.53 KB)
20160929-IESBA-Structure-Revised-Text-Phases-1-2-Don-Thomson (98.55 KB)
20160930-IESBA-PIOB-2017-2019-Strategy-Chuck-Horstmann (377.26 KB)
Observer Registration Form
All fields below are required.

Trouble registering? Email us