IAASB Quarterly Board Meeting - March 14-18 & 23, 2022

Mar 14 - 23, 2022
New York, USA

Meeting Summary

IAASB March 2022 Meeting Highlights (170.72 KB)

Agenda

IAASB March 2022 Meeting Schedule - Agenda (107.52 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20220314-IAASB-Agenda Item 1 -Introduction and Opening Remarks (188.7 KB)
20220314-IAASB-Agenda Item 1-A-Draft Public Minutes of the Hybrid Meeting for December 2021-(Clean) (263.25 KB)
20220314-IAASB-Agenda Item 1-B-Draft Public Minutes of the Hybrid Meeting for December 2021-(Marked) (264.45 KB)
20220314-IAASB-Agenda Item 1-C-Draft Public Minutes of Virtual Meeting Held on February 8 2022-(Clean) (139.23 KB)
20220314-IAASB-Agenda Item 1-D-Draft Public Minutes of Virtual Meeting Held on February 8 2022-(Marked) (139.56 KB)

Agenda Item 2 - Going Concern

20220314-IAASB-Agenda Item 2-A.1(UPDATED)-Going Concern-Project Proposal Updated (Clean) (398.22 KB)
20220314-IAASB-Agenda Item 2-A.1(UPDATED)-Going Concern-Project Proposal Updated (Marked) (431.7 KB)
20220314-IAASB-Agenda Item 2-Going Concern-Issues Paper (291.96 KB)
20220314-IAASB-Agenda Item 2A-Going Concern-Project Proposal (339.86 KB)
20220323-IAASB-Agenda Item 2-A.2-Going Concern Project Proposal (APPROVED) (clean) (545.36 KB)
20220323-IAASB-Agenda Item 2-A.2-Going Concern Project Proposal (APPROVED) (marked) (576.31 KB)

Agenda Item 3 - Listed Entity and Public Interest Entity (PIE)

20220314-IAASB-Agenda Item 3 -PIE-Issues Paper (203.32 KB)
20220314-IAASB-Agenda Item 3-A-PIE Project Proposal (162.21 KB)
20220314-IAASB-Agenda Item 3-A.1-(UPDATED) PIE Project Proposal (Clean) (334.89 KB)
20220314-IAASB-Agenda Item 3-A.1-(UPDATED) PIE Project Proposal (Marked) (352.47 KB)
20220314-IAASB-Agenda Item 3-B (Supplemental)-PIE-IESBA Approved Text (Mark-up from Posted) (135.88 KB)
20220323-IAASB-Agenda Item 3-A.2-PIE Project Proposal (APPROVED) clean (286.45 KB)
20220323-IAASB-Agenda Item 3-A.2-PIE Project Proposal (APPROVED) marked (299.18 KB)

Agenda Item 4 - Fraud

20220314-IAASB-Agenda Item 4 -Fraud Issues Paper (436.71 KB)
20220314-IAASB-Agenda Item 4-A-Draft Non-Authoritative Guidance ISA 240 Linkages (337.4 KB)
20220314-IAASB-Agenda Item 4-B-Extant ISA 240 Supplemented by Conforming Amendments (337.31 KB)
20220314-IAASB-Supplement to Agenda Item 4 (1.07 MB)

Agenda Item 5 - Audit Evidence

20220314 IAASB Agenda Item 5 Audit Evidence Issues and Recommendations (final) (366.99 KB)
20220314 IAASB Agenda Item 5-A Audit Evidence Draft Proposed ISA 500 Revised Clean (final) (229.45 KB)
20220314 IAASB Agenda Item 5-B Mapping of extant ISA 500 to Proposed ISA 500 (Revised) (202.48 KB)
20220314 IAASB Agenda Item 5-C Audit Evidence Addressing the Project Objectives For Reference (123.73 KB)

Agenda Item 6 - Sustainability Assurance

20220314-IAASB-Agenda Item 6- Sustainability Assurance Issues Paper (549.58 KB)
20220314-IAASB-Agenda Item 6-A Comparison Table ISAE 3000 (revised) and ISAE 3410 (680.8 KB)

Minutes

Approved Public Minutes of the IAASB Hybrid Meeting for March 2022 (295.39 KB)

Presentations

Agenda Item 2 - Going Concern (864.1 KB)
Agenda Item 3 - Listed Entities and PIEs (763.86 KB)
Agenda Item 4 - Fraud (1.24 MB)
Agenda Item 5 - Audit Evidence (715.57 KB)