IAASB Quarterly Board Meeting - March 18-21, 2024

Mar 18 - 21, 2024

New York, USA

Agenda

IAASB March 2024 Meeting Schedule (146.9 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks (Word Version)

20240318 IAASB-Agenda Item 1-Introduction and Opening Remarks-Final 0 (170.12 KB)

Agenda Item 1 - Introduction and Opening Remarks

20240318 IAASB-Agenda Item 1-Introduction and Opening Remarks-Final 0 (207.45 KB)

20240318-IAASB-Agenda Item 1-A-Draft-Minutes-of-the-Public-Session-for-December-2023 (For Approval) (307.11 KB)

20240318-IAASB-Agenda Item 1-B-Draft-Minutes-of-the-Public-Session-for-December-2023 (Final Change) (307.84 KB)

Agenda Item 2 - Going Concern

20240318-IAASB-Going Concern-Agenda Item 2 - Cover Note (final) (226.67 KB)

20240318-IAASB-Going Concern-Agenda Item 2 - Presentation (final) (564.04 KB)

Agenda Item 3 - Sustainability Assurance

20240318 - Agenda Item 3 - Sustainability Assurance - Cover Note (361.64 KB)

20240318 - Agenda Item 3-A - Sustainability Assurance - Scope and Applicability of Proposed ISSA 5000 (136.39 KB)

20240318 - Agenda Item 3-A.1 - Comparison Between ISAE 3410 and Proposed ISSA 5000 (293.74 KB)

20240318 - Agenda Item 3-B - Sustainability Assurance - Sustainability Matters, Sustainability Information and Disclosures (159.13 KB)

20240318 - Agenda Item 3-C - Sustainability Assurance - Relevant Ethical Requirements and Quality Management Standards) (151.91 KB)

20240318 - Agenda Item 3-D - Sustainability Assurance - Materiality (215.47 KB)

20240318 - Agenda Item 3-E - Sustainability Assurance - Engagement Team, Using the Work of Others, and Group Engagements (313.47 KB)

20240318 - Agenda Item 3-F - Sustainability Assurance - Limited and Reasonable Assurance (320.84 KB)

20240318 - Agenda Item 3-G – Sustainability Assurance – Other Matters (120.17 KB)

20240318 - Agenda Item 3-H Sustainability Assurance - Proposed ISSA 5000 (marked from ED) 0 (1.49 MB)

20240318 - Agenda Item 3-J. 1 – (Supplemental) Sustainability Assurance - Comments on EM Question 1 (992.34 KB)

20240318 - Agenda Item 3-J. 2 – (Supplemental) Sustainability Assurance – Comments on EM Question 3 0 (489.29 KB)

20240318 - Agenda Item 3-J. 3 – (Supplemental) Sustainability Assurance – Comments on EM Question 5 0 (584.21 KB)

20240318 - Agenda Item 3-J. 4 – (Supplemental) Sustainability Assurance – Comments on EM Question 6 0 (261.58 KB)

20240318 - Agenda Item 3-J. 5 – (Supplemental) Sustainability Assurance – Comments on EM Question 4 0 (747.81 KB)

20240318 - Agenda Item 3-J. 6 – (Supplemental) Sustainability Assurance – Comments on EM Question 9 (653.58 KB)

20240318 - Agenda Item 3-J. 7 – (Supplemental) Sustainability Assurance – Comments on EM Question 11 (431.47 KB)

20240318 - Agenda Item 3-J. 8 – (Supplemental) Sustainability Assurance – Comments on EM Question 12 (634.33 KB)

20240318 - Agenda Item 3-J. 9 – (Supplemental) Sustainability Assurance – Comments on EM Question 14 (441.46 KB)

20240318 - Agenda Item 3-J.10 – (Supplemental) Sustainability Assurance – Comments on EM Question 15 (454.6 KB)

20240318 - Agenda Item 3-J.11 – (Supplemental) Sustainability Assurance – Comments on EM Question 18 (508.58 KB)

20240318 - Agenda Item 3-J.12 – (Supplemental) Sustainability Assurance – Comments on EM Question 7 (678.97 KB)

20240318 - Agenda Item 3-J.13 – (Supplemental) Sustainability Assurance – Comments on EM Question 13 (489.54 KB)

20240318 - Agenda Item 3-J.14 – (Supplemental) Sustainability Assurance – Comments on EM Question 17 (384.33 KB)

20240318 - Agenda Item 3-J.15 – (Supplemental) Sustainability Assurance – Comments on EM Question 25 (1.25 MB)

20240318 - Agenda Items 3-I.1 to 3-I.15 – (Supplemental) Sustainability Assurance – Summary of Comments on ED-5000 (1.53 MB)

Agenda Item 4 - Technology Position

20240318 - Agenda Item 4 - Technology Position Introduction to Development Final 0 (280.55 KB)

Agenda Item 5 - Audit Evidence

20240318-IAASB-Agenda Item 5 - Audit Evidence - Issues (final) (576.34 KB)

20240318-IAASB-Agenda Item 5-A - ISA 500 (Revised) (final) (488.28 KB)

20240318-IAASB-Agenda Item 5-B - Conforming and Consequential Amendments (final) (386.77 KB)

20240318-IAASB-Agenda Item 5-C - Explanation of Changes (final) (163.31 KB)

Agenda Item 6 - Risk Response

20240318-IAASB-Agenda Item 6-Risk Response Issues Paper 0 (472.06 KB)

Minutes

Approved-Minutes-of-the-Public-Session-for-March-2024 (193.14 KB)

Presentations

Agenda Item 2 - Going Concern Presentation (final) (781.75 KB)

Agenda Item 3 - Sustainability Assurance - Presentation Slides (final) (11.37 MB)

Agenda Item 4 - Technology Position Presentation (720.64 KB)

Agenda Item 5 - Audit Evidence-Presentation (final) (970.74 KB)

Agenda Item 6 - Risk Response Workstream - Presentation (Final) (1.06 MB)