IAASB Quarterly Board Meeting - June 20-23, 28, 2023

Jun 20 - 28, 2023

Agenda

IAASB Agenda June 2023 - Updated (360.92 KB)

Agenda Papers

1. All Agenda Papers - Zip Files (PDF)

IAASB Board meeting documents - Public (2) (12.81 MB)

Agenda Item 1 - Introduction and Opening Remarks

20230620-IAASB-Agenda Item 1-A-Draft-Minutes-of-the-Public-Session-for-March-2023-(Marked) (387.62 KB)
20230620-IAASB-Agenda Item 1-B-Draft-Minutes-of-the-Public-Session-for-March-2023-(Clean) (387.09 KB)
20230620-IAASB-Agenda Item 1-C-Draft-Minutes-of-the-Public-Session-for-April-19-2023-(Clean) (117.65 KB)
20230620-IAASB-Agenda Item 1-Introduction and Opening Remarks-Final (160.35 KB)

Agenda Item 2 - Sustainability

20230620 Agenda Item 2 Proposed ISSA 5000 - Issues and Recommendations (210.02 KB)
20230620 Agenda Item 2-A Proposed ISSA 5000 - Explanation of Significant Changes (256.83 KB)
20230620 Agenda Item 2-B Proposed ISSA 5000 - Objectives-Definitions-Requirements (marked) 1 (464.51 KB)
20230620 Agenda Item 2-C Proposed ISSA 5000 - Application Material (markup) (1.04 MB)
20230620 Agenda Item 2-D APPROVED Proposed ISSA 5000 - Requirements (clean) (500.05 KB)
20230620 Agenda Item 2-D APPROVED Proposed ISSA 5000 - Requirements (marked) (501.68 KB)
20230620 Agenda Item 2-D Proposed ISSA 5000 - Objectives-Definitions-Requirements (clean) 1 (382.51 KB)
20230620 Agenda Item 2-D UPDATED Proposed ISSA 5000 - Requirements (534.69 KB)
20230620 Agenda Item 2-E APPROVED Proposed ISSA 5000 - Application Material (clean) (1.02 MB)
20230620 Agenda Item 2-E APPROVED Proposed ISSA 5000 - Application Material (marked) (1.02 MB)
20230620 Agenda Item 2-E Proposed ISSA 5000 - Application Material (clean) (1) (859.39 KB)
20230620 Agenda Item 2-E UPDATED Proposed ISSA 5000 - Application Material (1.07 MB)
20230620 Agenda Item 2-F APPROVED Proposed ISSA 5000 - Appendices (clean) (423.68 KB)
20230620 Agenda Item 2-F Proposed ISSA 5000 - Appendices (clean) (230.07 KB)
20230620 Agenda Item 2-F UPDATED Proposed ISSA 5000 - Appendices (433.04 KB)
20230620 Agenda Item 2-G APPROVED Conforming and Consequential Amendments (clean) (275.05 KB)
20230620 Agenda Item 2-G Conforming and Consequential Amendments (142.98 KB)
20230620 Agenda Item 2-G UPDATED Conforming and Consequential Amendments (278.96 KB)
20230620 Agenda Item 2-H Proposed ISSA 5000 Mapping to Other IAASB Standards (127.04 KB)
20230620-IAASB-Agenda Item 2-I Proposed ISSA 5000 - Targeted Revisions (posted THURSDAY) (388.02 KB)

Agenda Item 3 - Fraud

20230620-IAASB-Agenda Item 3 Fraud Issues-Final (260.8 KB)
20230620-IAASB-Agenda Item 3-A-Proposed ISA 240 (Revised)-Marked from December 2022-Final (904.18 KB)
20230620-IAASB-Agenda Item 3-B-Explanation of Significant Changes-Final (387.9 KB)
20230620-IAASB-Agenda Item 3-C-Conforming and Consequential Amendments-Marked from Extant-Final (153.79 KB)
20230620-IAASB-Agenda Item 3-D-KAM Examples-Final (99.71 KB)
20230620-IAASB-Agenda Item 3-E-Comparison Proposed ISA 240 (Revised) to Extant- Final (274.87 KB)
20230620-IAASB-Agenda Item 3-F-Fraud Mapping to the Actions of the Project Proposal-Final (175.37 KB)
20230620-IAASB-Agenda Item 3-G-Proposed ISA 240 (Revised)-Clean-Final (761.21 KB)

Agenda Item 4 - Audits of Less Complex Entities

20230620 IAASB Agenda Item 4 Audits of LCEs - Issues Paper (444.47 KB)
20230620 IAASB Agenda Item 4-A Explanation of Significant Changes to Proposed ISA for LCE (Targeted Areas) (377.01 KB)
20230620 IAASB Agenda Item 4-B - Proposed ISA for LCE - Marked (1.38 MB)
20230620 IAASB Agenda Item 4-C - Proposed ISA for LCE - Clean (1.32 MB)
20230620 IAASB Agenda Item 4-D – Proposed Conforming Amendments to ISA Preface (159.98 KB)
20230620 IAASB Supplement 1 to Agenda Item 4 - NVIVO Respondent Summary Analysis (Targeted Areas) (181.96 KB)
20230620 IAASB Supplement 1-01 to Agenda Item 4 - Respondent Detailed Comments (Q9-Preface) (169.36 KB)
20230620 IAASB Supplement 1-02 to Agenda Item 4 - Respondent Detailed Comments (Q9-Part 1, Selected Responses from Q7(c)) (275.95 KB)
20230620 IAASB Supplement 1-03 to Agenda Item 4 - Respondent Detailed Comments (Q9-Part 7, Excl. Acc. Estimates and Documentation) (379.15 KB)
20230620 IAASB Supplement 1-04 to Agenda Item 4 - Respondent Detailed Comments (Q9-Part 8, Excluding Documentation Requirements) (261.32 KB)
20230620 IAASB Supplement 1-05 to Agenda Item 4 - Respondent Detailed Comments (Q10-Part9, Q11-Reporting Supplemental Guide) (702.6 KB)
20230620 IAASB Supplement 1-06 to Agenda Item 4 - Respondent Detailed Comments (Q9-Appendices) (162.79 KB)
20230620 IAASB Supplement 1-07 to Agenda Item 4 - Respondent Detailed Comments (Q2-Conforming Amendments to the IAASB Preface) (233.49 KB)
20230620 IAASB Supplement 1-08 to Agenda Item 4 - Respondent Detailed Comments (Q13-Transitioning) (794.36 KB)
20230620 IAASB Supplement 1-09 to Agenda Item 4 - Respondent Detailed Comments (Q17(c)-Challenges for Implementation) (361.55 KB)

Agenda Item 5 - Listed Entities and PIE (Word Version)

20230620-IAASB-PIE-Agenda Item 5-C.1 - Narrow Scope Amendments for Track 1 Updated (74.05 KB)

Agenda Item 5 - Listed Entities and PIE

20230620-IAASB-PIE-Agenda Item 5 - Issues (final) (656.1 KB)
20230620-IAASB-PIE-Agenda Item 5-A - Narrow Scope Amendments for Track 1 (mark-up from ED) (final) (207.75 KB)
20230620-IAASB-PIE-Agenda Item 5-B - Narrow Scope Amendments for Track 1 (mark-up from March 2023) (final) (209.24 KB)
20230620-IAASB-PIE-Agenda Item 5-C - Narrow Scope Amendments for Track 1 (clean version) (final) (202.6 KB)
20230620-IAASB-PIE-Agenda Item 5-C.1 - Narrow Scope Amendments for Track 1 Updated (204.97 KB)
20230623-IAASB-PIE-Agenda Item 5-C.2 - Narrow Scope Amendments for Track 1 - Final Approved Version (202.46 KB)

Agenda Item 6 - TD Due Process

20230620-IAASB-PIE-Agenda Item 6 - TD Due Process (final) (221.84 KB)

Minutes

Approved-Minutes-of-the-Public-Session-for-June-2023 (278.91 KB)

Presentations

20230620 - IAASB-Agenda Item 2 - Sustainability Assurance Presentation (1.15 MB)
20230620 IAASB Agenda Item 3 - Fraud Presentation-Final (2.25 MB)
20230620 IAASB Agenda Item 4 - Audits of LCEs (1.15 MB)