Dec 11 - 14, 2023 New York, USA Agenda IAASB December 2023 Meeting Schedule (110.89 KB) Agenda Papers Agenda Item 1 - Introduction and Opening Remarks 20231211-IAASB-Agenda Item 1 - Introduction and Opening Remarks-Final (278.49 KB) 20231211-IAASB-Agenda Item 1-A-Draft-Minutes-of-the-Public-Session-for-September-2023-(Marked) (317.21 KB) 20231211-IAASB-Agenda Item 1-B-Draft-Minutes-of-the-Public-Session-for-September-2023-(Clean) (314.98 KB) Agenda Item 2 - Fraud 20231211-IAASB-Agenda Item 2 Fraud Issues Paper (673.43 KB) 20231211-IAASB-Agenda Item 2-A-Proposed ISA 240 (Revised) Renumbered and Marked from September 2023 (843.24 KB) 20231211-IAASB-Agenda Item 2-B-Summary of Significant Deliberations and Changes (Final) (294.75 KB) 20231211-IAASB-Agenda Item 2-C-Fraud Conforming and Consequential Amendments (507.35 KB) 20231211-IAASB-Agenda Item 2-D-Proposed ISA 240 (Revised) Renumbered Clean from September 2023 (808.52 KB) 20231211-IAASB-Agenda Item 2-E-Proposed ISA 240 (Revised) Targeted Changes (199.86 KB) 20231211-IAASB-Agenda Item 2-F-Proposed ISA 240 (Revised) Marked from Agenda Items 2-D and 2-E (759.97 KB) 20231211-IAASB-Agenda Item 2-G-Fraud Conforming and Consequential Amendments (Marked from Agenda Item 2-C) (495.04 KB) 20231211-IAASB-Agenda Item 2-H-Proposed ISA 240 (Revised)-Clean-Approved by IAASB (784.63 KB) 20231211-IAASB-Agenda Item 2-I-Proposed ISA 240 (Revised)-Marked-Approved by IAASB (790.13 KB) Agenda Item 3 - Listed Entity and PIE – Track 2 20231211-IAASB-Agenda Item 3 - PIE Track 2 - Issues (final) (267.57 KB) 20231211-IAASB-Agenda Item 3-A - PIE Track 2 - Explanatory Memorandum (final) (566.63 KB) 20231211-IAASB-Agenda Item 3-B - PIE Track 2 - Proposed Exposure Draft (Mark-up from Extant) (final) (580.69 KB) 20231211-IAASB-Agenda Item 3-C - PIE Track 2 - Changes in Drafting (Mark-up from December 2022) (final) (350.41 KB) 20231213-IAASB-Agenda Item 3-B.1 - PIE Track 2 - Proposed Exposure Draft (Updated) (623.44 KB) 20231214-IAASB-Agenda Item 3-B.2 - PIE Track 2 - Approved Exposure Draft (final) (595.47 KB) Agenda Item 4 - Strategy and Work Plan 2024-2027 20231214-IAASB-Agenda-Item 4 -Strategy-and-Work-Plan-Issues Final (278.88 KB) 20231214-IAASB-Agenda-Item 4A-Revised Draft Strategy and Work Plan 2024-2027 Marked (586.22 KB) 20231214-IAASB-Agenda-Item 4B-Revised Draft Strategy and Work Plan 2024-2027 Clean (535.91 KB) IAASB Agenda Item 4C Updated Draft Strategy and Work Plan 2024-2027 (Marked) (553.58 KB) IAASB Agenda Item 4D Strategy and Work Plan 2024-2027-APPROVED (544.19 KB) Agenda Item 5 - IASB Update 20231212 Agenda Item 5 IASB Update - Cover Note (99.87 KB) Agenda Item 6 - Sustainability 20231212 Agenda Item 6 Cover Note for Proposed ISSA 5000 final (189.18 KB) Agenda Item 7 - ISSB Update 20231213 Agenda Item 7 ISSB Update - Cover Note (100.99 KB) Agenda Item 8 - Audit Evidence 20231211-IAASB-Agenda Item 8 - Audit Evidence - Issues (final) (566.18 KB) 20231211-IAASB-Agenda Item 8-A - ISA 500 (Revised) - Mark-up from ED (final) (539.9 KB) 20231211-IAASB-Agenda Item 8-B (Supplemental) - Deep Dive Analaysis (final) (482.9 KB) 20231211-IAASB-Agenda Item 8-C (Supplemental) - Literature Review (final) (248.66 KB) Agenda Item 9 - GRI Update 20231213 Agenda Item 9 GRI Update - Cover Note (97.48 KB) Agenda Item J - IAASB-IESBA Joint Session Minutes 20231211-IAASB-Agenda Item J-A-Draft-Minutes-of-the-Public-Joint IAASB-IESBA-Session-for-September-2023-(Clean) (129.96 KB) 20231211-IAASB-Agenda Item J-B-Draft-Minutes-of-the-Public-Joint IAASB-IESBA-Session-for-September-2023-(Marked) (130.03 KB) Minutes Approved-Minutes-of-the-Public-Session-for-December-2023 (263.27 KB) Presentations 20231211-IAASB-Agenda Item 2 Fraud (1.63 MB) 20231211-IAASB-Agenda Item 3 Listed entity and PIE (851.7 KB) 20231211-IAASB-Agenda Item 4 Strategy and Work Plan (784.37 KB) 20231211-IAASB-Agenda Item 5 IASB presentation (470.49 KB) 20231211-IAASB-Agenda Item 6 ED-5000 Outreach Feedback (1.35 MB)
