IAASB CAG Meeting - September 12-13, 2023

Sep 12 - 13, 2023
New York, USA

Agenda

20230912 IAASB CAG Agenda (409.86 KB)

Agenda Papers

Agenda Item A - Draft minutes June 2023

20230912 - IAASB CAG Draft consolidated minutes Public Session IAASB CAG June 15 2023 (Clean) (299.75 KB)
20230912 - IAASB CAG Draft consolidated minutes Public Session IAASB CAG June 15 2023 (Marked) (300.26 KB)

Agenda Item B - Sustainability Assurance

20230912 - IAASB CAG - Agenda Item B -Sustainability Assurance-Cover and Report Back (420.57 KB)
20230912-IAASB-CAG-Agenda Item B.1 -Sustainability Assurance-Mini Roundtable (395.64 KB)

Agenda Item C - Audits of LCEs

20230912 - IAASB CAG - Agenda Item C – ISA for LCE - Cover Note & Report Back (462.54 KB)
20230912 - IAASB CAG - Agenda Item C.1 - Audits of LCE Presentation (2.15 MB)
20230912 - IAASB CAG - Agenda Item C.2 - Proposed ISA for LCE - Clean (1.51 MB)
20230912 - IAASB CAG - Agenda Item C.3 - ISA for LCE Proposed Conforming Amendments (For reference) (485.01 KB)
20230912 - IAASB CAG - Agenda Item C.4 - IAASB June 2023 Audits of LCEs - Issues Paper (for reference) 0 (442.34 KB)
20230912 - IAASB CAG - Agenda Item C.5 - IAASB July 2023 Audits of LCEs Issues Paper (for reference) (753.53 KB)
20230912 - IAASB CAG - Agenda Item C.6 - IAASB September 2023 Audits of LCEs - Issues Paper (for reference) (0 bytes)

Agenda Item D - Going Concern and Listed Entity and Public Interest Entity (Track 1)

20230912 - IAASB CAG - Agenda Item D - Going Concern - Cover and Report Back (534.08 KB)
20230912 - IAASB CAG - Agenda Item D.1-PIE - Cover and Report Back (525.59 KB)

Agenda Item G - Audit Evidence

20230912 - IAASB CAG Agenda Item G - Audit Evidence - Cover Note (558.27 KB)
20230912 - IAASB CAG Agenda Item G.1 - Audit Evidence Presentation (1.29 MB)
20230912-IAASB-CAG-Agenda Item G.2-Audit Evidence Feedback and Issues (final) (1.27 MB)

Agenda Item H - Fraud

20230912 IAASB CAG - Agenda Item H -Fraud Cover and Report Back (342.1 KB)
20230912 IAASB CAG - Agenda Item H-1 -Fraud Presentation (1.42 MB)
20230912 IAASB CAG - Agenda Item H-2-Proposed ISA 240 (Revised)-Clean Version (1.09 MB)
20230912 IAASB CAG - Agenda Item H-3-Fraud Conforming and Consequential Amendments (for reference) (940.65 KB)
20230912 IAASB CAG - Agenda Item H-4 -IAASB June 2023 Fraud Issues Paper (for reference) (778.36 KB)
20230912 IAASB CAG - Agenda Item H-5-IAASB September 2023 Fraud Issues Paper (for reference) (607.78 KB)

Agenda Item I - Strategy and Work Plan

20230912 - IAASB CAG - Agenda Item I Strategy and Work Plan - Cover (376.04 KB)
20230912 - IAASB CAG - Agenda Item I.1 Strategy and Work Plan - Presentation (1.38 MB)
20230912 - IAASB CAG - Agenda Item I.2-Updated Draft Strategy and Work Plan 2024-2027 (982.87 KB)
20230912 - IAASB CAG - Agenda Item I.3 - Strategy and Work Plan Issues (688.82 KB)
20230912- IAASB CAG - Agenda Item I.4- -SWP 2024 2027 - Summary of Respondents comments (798.13 KB)

Minutes

Approved consolidated minutes Public Session IAASB CAG September 12-13, 2023 (329.5 KB)