Dec 5 - 9, 2022 New York, USA Agenda IAASB December 2022 Meeting Schedule - Agenda (114.09 KB) Agenda Papers Agenda Item 1 - Introduction and Opening Remarks 20221129-IAASB-Agenda Item 1-Introduction and Opening Remarks (543.19 KB) 20221205-IAASB-Agenda Item 1-A-Draft-Minutes-of-the-Public-Session-for-September-2022-MARKED (378.84 KB) 20221205-IAASB-Agenda Item 1-B-Draft-Minutes-of-the-Public-Session-for-September-2022-CLEAN (376.56 KB) Agenda Item 2 - Strategy & Work Plan 2024–2027 20221205-IAASB-Agenda Item 2 -Cover Strategy and Work Plan (122.2 KB) 20221205-IAASB-Agenda Item 2-A-Draft Strategy and Work Plan 2024-2027-Marked (306.3 KB) 20221205-IAASB-Agenda Item 2-B-Draft Strategy and Work Plan 2024-2027-Clean (273.94 KB) 20221205-IAASB-Agenda Item 2-C-Draft SWP 2024-2027-Marked from Agenda Item 2-B-final (309.69 KB) 20221205-IAASB-Agenda Item 2-D-Draft SWP 2024-2027-Approved (279.8 KB) Agenda Item 3 - Audits of Less Complex Entities 20221205 IAASB Agenda Item 3 Audits of LCEs - Issues Paper (446.38 KB) 20221205 IAASB Agenda Item 3-A Explanation of Significant Changes to the Authority (Part A), Part 6 and Part 10 (267.17 KB) 20221205 IAASB Agenda Item 3-B Proposed Part 10, Audits of Group Financial Statements - Marked (212.03 KB) 20221205 IAASB Agenda Item 3-C Proposed Part 10, Audits of Group Financial Statements - Clean (174.88 KB) 20221205 IAASB Agenda Item 3-D Proposed Conforming Amendments Resulting From Part 10 (198.38 KB) 20221205 IAASB Agenda Item 3-E Proposed Part 6 Risk Identification and Assessment – Clean (404.17 KB) 20221205 IAASB Agenda Item 3-F Proposed Part 6 Risk Identification and Assessment – Marked (454.05 KB) 20221205 IAASB Supplement 1 to Agenda Item 3 - Respondent Summary Analysis (108.56 KB) 20221205 IAASB Supplement 1-01 to Agenda Item 3 - Q9 Part 6 Content (865.13 KB) 20221205 IAASB Supplement 1-02 to Agenda Item 3 - Q7(b) Objectives (193.41 KB) 20221205 IAASB Supplement 1-03 to Agenda Item 3 - Q7 (d) EEM (455.77 KB) 20221207 IAASB Agenda Item 3-G - Audits of LCEs - Authority - Prohibitions related to Group Audits (149.32 KB) 20221209 IAASB Agenda Item 3-C- UPDATED Proposed Part 10 Audits of Group Financial Statements (121.01 KB) 20221209 IAASB Agenda Item 3-H - Audits of LCEs - Authority (Group Audit Extracts)) (83.84 KB) 20221209 IAASB Agenda Item 3-I - Audits of LCEs - Authority (Quantitative Thresholds Extract) (96.61 KB) Agenda Item 4 - Going Concern 20221205-IAASB-Agenda Item 4 - Going Concern - Issues (final) (439.33 KB) 20221205-IAASB-Agenda Item 4-A - Going Concern - Proposed ISA 570 (Revised) (final) (626.53 KB) 20221205-IAASB-Agenda Item 4-B - Going Concern - Conforming Amendments (final) (785.37 KB) 20221205-IAASB-Agenda Item 4-C (Supplemental) - Going Concern - Mapping to the Actions of the Project Proposal (final) (252.21 KB) 20221205-IAASB-Agenda Item 4-D (Supplemental) - Going Concern - Clean Version of Proposed ISA 570 (Revised) (final) (569.53 KB) Agenda Item 5 - Fraud 20221205-IAASB-Agenda Item 5 -Fraud Issues Paper-Draft Clean (328.15 KB) 20221205-IAASB-Agenda Item 5-A-Explanation Significant Changes (155.23 KB) 20221205-IAASB-Agenda Item 5-B-Proposed ISA 240 (Revised)-Marked (596.91 KB) 20221205-IAASB-Agenda Item 5-C-Proposed ISA 240 (Revised)-Clean (565 KB) Agenda Item 6 - Listed Entity and Public Interest Entity 20221205-IAASB-PIE-Agenda Item 6 - Issues (final) (425.34 KB) 20221205-IAASB-PIE-Agenda Item 6-A - Drafting for Track 2 (final) (565.94 KB) 20221205-IAASB-PIE-Agenda Item 6-B - Background Information (final) (336.01 KB) 20221205-IAASB-PIE-Agenda Item 6-C - Comparison of Factors and Examples (final) (87.41 KB) 20221205-IAASB-PIE-Agenda Item 6-D (Supplemental) - Relevant Paragraphs from the IESBA Code (final) (149.79 KB) 20221205-IAASB-PIE-Agenda Item 6-E (Supplemental) - Mapping to the Actions of the Project Proposal (final) (182.54 KB) Agenda Item 7 - Sustainability Assurance 20221205 Agenda Item 7 -(ISSA 5000) Principles & Concepts (514.48 KB) 20221205 Agenda Item 7-A (ISSA 5000) Definitions (530.88 KB) 20221205 Agenda Item 7-B (ISSA 5000) Part 3 Acceptance and Continuance (545.28 KB) 20221205 Agenda Item 7-B.1 (ISSA 5000) Part 8.2 Criteria (149.75 KB) 20221205 Agenda Item 7-C (ISSA 5000) Part 4 Evidence & Documentation (439.9 KB) 20221205 Agenda Item 7-D (ISSA 5000) Part 5 Planning (313.48 KB) 20221205 Agenda Item 7-D.1 (ISSA 5000) Part 8.1 Misstatements (164.99 KB) 20221205 Agenda Item 7-E (ISSA 5000) Part 6 Overview of Risk of Material Misstatement (285.5 KB) 20221205 Agenda Item 7-E.1 (ISSA 5000) Part 6 Risks of Material Misstatement (387.04 KB) 20221205 Agenda Item 7-F (ISSA 5000) Draft Structure (For Reference) (155.39 KB) 20221205 Agenda Item 7-G Reference Group members (For Reference) (84.57 KB) Minutes Approved Public Minutes of the IAASB Meeting for December 2022 (336.22 KB) Presentations Agenda Item 2 - Strategy and Work Plan 2024-2027 (815.33 KB) Agenda Item 3 - Audits of LCEs (799.88 KB) Agenda Item 4 - Going-Concern (658.06 KB) Agenda Item 5 - Fraud (768.05 KB) Agenda Item 6 - Listed Entities and PIEs (648.16 KB) Agenda item 7 - Sustainability Assurance (918.54 KB)
