Dec 9 - 13, 2019
New York, USA
Meeting Summary
IAASB Podcast
IAASB Board Meeting - December 9-13 2019 - Podcast
(39 MB)
00:00 – 00:45 Introduction – Willie Botha
00:46 – 03:12 Reflection on the December meeting including Strategy and Work Plan – Tom Seidenstein
03:13 – 05:19 Overview of the Projects – Willie Botha
05:27 – 06:45 ISRE 4440 (Revised) Agreed-Upon Procedures – Eric Turner
07:06 – 09:22 Extended External Reporting Assurance – Marek Grabowski
09:54 – 11:45 ISA 600 (Revised) Group Audits – Len Jui
12:04 – 15:28 ISQM 1 – Karin French
15:49 – 18:13 ISQM 2 – Hanken Talatala
18:33 – 21:27 ISA 220 (Revised) – Lyn Provost
21:48 – 24:00 Less Complex Entities – Roger Simnett
24:17 – 26:33 Reflections on first six months as IAASB Chair – Tom Seidenstein
26:36 – 28:09 Closing Comments – Willie Botha
Meeting Highlights
Agenda
Agenda Papers
Agenda Item 1 - Introduction and Opening Remarks
20191209-IAASB-Agenda Item 1-B-Draft Public Minutes of the Meeting September 2019- CLEAN
(221.42 KB)
Agenda Item 2 - ISA 600 (Revised)
Agenda Item 3 - Strategy and Work Plan
20191209-IAASB-Agenda Item 3B REVISED-Draft Work Plan 2020 2021 Final (for Board MARKED)
(901.83 KB)
Agenda Item 4 - ISRS 4400 (Revised)
Agenda Item 5 - EER Assurance
Agenda Item 6 - Audits of Less Complex Entities
Agenda Item 7 - ISQM 1 (Issues)
20191209-IAASB-Agenda Item 7-C.5 - ISQM 1 - Question 13 Nvivo Report Respondent Comments
(154.03 KB)
Agenda Item 8 - ISQM 2 Issues
Agenda Item 9 - ISA 220 (Revised)
Agenda Item_10 - Due Process
Minutes
Audio
Discussion held during December 09, 2019
IAASB Board Meeting - Monday, December 9, 2019 - Part 2
(165.1 MB)
Agenda Item 1 – Opening Remarks
Nominating Committee – New Member Recruitment – Elena Churikova
Agenda Item 2 – ISA 600 (Revised) (Read of ED)
Agenda Item 3 – Strategy and Work Plan (Approval)
Discussion held during December 10, 2019
IAASB Board Meeting - Tuesday, December 10, 2019 - Part 3
(95.91 MB)
Agenda Item 4 – Agreed-Upon Procedures (Approval)
Agenda Item 5 – Extended External Reporting (Approval)
Agenda Item 6 – Audits of Less Complex Entities (Discussion)
Discussion held during December 11, 2019
IAASB Board Meeting - Wednesday, December 11 2019 - Part 3
(108.55 MB)
Agenda Item 7 – ISQM 1 (Issues)
Discussion held during December 12, 2019
IAASB Board Meeting - Thursday, December 12 2019 - Part 4
(37.65 MB)
Agenda Item 8 – ISQM 2 (Issues)
Agenda Item 9 – ISA 220 (Revised) (Issues)
Discussion held during December 13, 2019
IAASB Board Meeting - Friday, December 13 2019 - Part 3
(101.62 MB)
Agenda Item 4 – Agreed-Upon Procedures (Approval)
Agenda Item 3 – Strategy and Work Plan (Approval)
Agenda Item 5 – Extended External Reporting (Approval)
Agenda Item 2 – ISA 600 (Revised) (Read of ED)