IAASB Quarterly Board Meeting - June 18-21, 2024 - Madrid, Spain

Jun 18 - 21, 2024

Madrid, Spain1

Agenda

IAASB June 2024 Meeting Schedule (final) UPDATED (149.89 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20240524 IAASB-Agenda Item 1-Introduction and Opening Remarks-Final (281.3 KB)

20240618-IAASB-Agenda Item 1-A-Draft-Minutes-of-the-Public-Session-for-March-2024 MARKED (289.38 KB)

20240618-IAASB-Agenda Item 1-B-Draft-Minutes-of-the-Public-Session-for-March-2024 CLEAN (282.31 KB)

Agenda Item 2 - Sustainability Assurance

20240618 - Agenda Item 2 - Sustainability Assurance - Cover Note (final) (388.15 KB)

20240618 - Agenda Item 2-A.1 Sustainability Assurance - Proposed ISSA 5000 - Requirements (marked) 0 (516.25 KB)

20240618 - Agenda Item 2-A.2 Sustainability Assurance - Proposed ISSA 5000 - Application Material (marked) 0 (1.49 MB)

20240618 - Agenda Item 2-B Sustainability Assurance - Proposed ISSA 5000 - Explanation of Significant Changes (final) (408.47 KB)

20240618 - Agenda Item 2-B Sustainability Assurance - Proposed ISSA 5000 - Explanation of Significant Changes (final) UPDATED (260.22 KB)

20240618 - Agenda Item 2-B.1 (Supplemental) Appendix - Requirements Relevant to the Practitioner's Consideration of the Entity's Process (949.94 KB)

20240618 - Agenda Item 2-B.2 (Supplemental) Sustainability Assurance - Components and Groups Updated Diagram (171.25 KB)

20240618 - Agenda Item 2-C Sustainability Assurance - Preconditions (final) (280.88 KB)

20240618 - Agenda Item 2-D Sustainability Assurance – Estimates and Forward-Looking Information (final) (223.38 KB)

20240618 - Agenda Item 2-E Sustainability Assurance – Fraud (final) (261.55 KB)

20240618 - Agenda Item 2-F Sustainability Assurance – Communication with Management and TCWG (final) (197.32 KB)

20240618 - Agenda Item 2-G Sustainability Assurance – Reporting (final) (305.83 KB)

20240618 - Agenda Item 2-H.1 to 2-H.11 – (Supplemental) Sustainability Assurance – Summary of Comments on ED-5000 (2.24 MB)

20240618 - Agenda Item 2-I. 1 – (Supplemental) Sustainability Assurance – Comments on EM Question 2 (462.22 KB)

20240618 - Agenda Item 2-I. 2 – (Supplemental) Sustainability Assurance – Comments on EM Question 8 (461.55 KB)

20240618 - Agenda Item 2-I. 3 – (Supplemental) Sustainability Assurance – Comments on EM Question 10 (351.52 KB)

20240618 - Agenda Item 2-I. 4 – (Supplemental) Sustainability Assurance – Comments on EM Question 16 (561.33 KB)

20240618 - Agenda Item 2-I. 5 – (Supplemental) Sustainability Assurance – Comments on EM Question 19 (620.14 KB)

20240618 - Agenda Item 2-I. 6 – (Supplemental) Sustainability Assurance – Comments on EM Question 20 (320.28 KB)

20240618 - Agenda Item 2-I. 7 – (Supplemental) Sustainability Assurance – Comments on EM Question 21 (724.35 KB)

20240618 - Agenda Item 2-I. 8 – (Supplemental) Sustainability Assurance – Comments on EM Question 22 (304.6 KB)

20240618 - Agenda Item 2-I. 9 – (Supplemental) Sustainability Assurance – Comments on EM Question 23 (254.18 KB)

20240618 - Agenda Item 2-I.10 – (Supplemental) Sustainability Assurance – Comments on EM Question 24 (185.34 KB)

20240618 - Agenda Item 2-I.11 – (Supplemental) Sustainability Assurance – Comments on EM Question 26 (152.68 KB)

Agenda Item 3 Going Concern

20240618-IAASB-Going Concern-Agenda Item 3 - Feedback and Issues (final) (976.62 KB)

20240618-IAASB-Going Concern-Agenda Item 3-A-Drafting for Proposed ISA 570 (Revised 202X) (final) (627.07 KB)

20240618-IAASB-Going Concern-Agenda Item 3-B.1 (Supplemental) - NVivo Question 1 (339.38 KB)

20240618-IAASB-Going Concern-Agenda Item 3-B.10 (Supplemental) - NVivo Question 14 (363.02 KB)

20240618-IAASB-Going Concern-Agenda Item 3-B.11 (Supplemental) - NVivo Question 15 (189.35 KB)

20240618-IAASB-Going Concern-Agenda Item 3-B.12 (Supplemental) - NVivo Question 16 (189.83 KB)

20240618-IAASB-Going Concern-Agenda Item 3-B.2 (Supplemental) - NVivo Question 2 (243.44 KB)

20240618-IAASB-Going Concern-Agenda Item 3-B.3 (Supplemental) - NVivo Question 4 (221.24 KB)

20240618-IAASB-Going Concern-Agenda Item 3-B.4 (Supplemental) - NVivo Question 5 (292.73 KB)

20240618-IAASB-Going Concern-Agenda Item 3-B.5 (Supplemental) - NVivo Question 6 (330.38 KB)

20240618-IAASB-Going Concern-Agenda Item 3-B.6 (Supplemental) - NVivo Question 7 (374.52 KB)

20240618-IAASB-Going Concern-Agenda Item 3-B.7 (Supplemental) - NVivo Question 11 (193.89 KB)

20240618-IAASB-Going Concern-Agenda Item 3-B.8 (Supplemental) - NVivo Question 12 (192.4 KB)

20240618-IAASB-Going Concern-Agenda Item 3-B.9 (Supplemental) - NVivo Question 13 (467.84 KB)

20240618-IAASB-Going Concern-Agenda Item 3-C.1-3-C.12 (Supplemental) Respondent-Summary-Sheet (124.42 KB)

Agenda Item 5 - Technology Position

20240621-IAASB-Agenda Item 5 Technology Position (463.08 KB)

Minutes

Approved-Minutes-of-the-Public-Session-for-June-2024 (224.41 KB)

Presentations

Agenda Item 2 - Sustainability Assurance Presentation (884.93 KB)

Agenda Item 3 - Going Concern-Presentation FINAL (661.44 KB)

Agenda Item 4 - IESBA Coordination Update (1.23 MB)

Agenda Item 5 - Technology Position Session (268.04 KB)

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