This publication was prepared by the IAASB Group Audits Task Force to update the issues under consideration in the revision of ISA 600, Special Considerations‒Audits of Group Financial Statements, and other projects that address other international standards, including ISA 220, Quality Control for an Audit of Financial Statements, and ISQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements.

Highlights from the IESBA's September 19-22 meeting in New York, NY. 

• 00:13 - Introduction: Ken Siong, IESBA Technical Director
• 00:47 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman
• 05:40 - Structure of the IESBA Code, Don Thomson, Task Force Chair and former IESBA Member
• 07:35 - Safeguards: Gary Hannaford, IESBA Member
• 10:15 - Part C of the IESBA Code: Helene Agelii, IESBA Member
• 13:13 - Professional Skepticism – Richard Fleck, IESBA Deputy Chair
• 14:06 - Closing Remarks: Ken Siong, IESBA Technical Director