IAASB Quarterly Board Meeting - September 13-17, 2021

Sep 13 - 17, 2021

Meeting Summary

Meeting Highlights

IAASB September 2021 Meeting Highlights (201.55 KB)

Agenda

IAASB September 2021 Meeting Timetable (149.51 KB)

Agenda Papers

Agenda Item 1 Introduction and Opening Remarks

20210913-IAASB-Agenda Item 1 -Introduction and Opening Remarks-Final (193.23 KB)
20210913-IAASB-Agenda Item 1-A-Draft Public Minutes of the Virtual Meeting for July 2021- Final Clean (310.44 KB)
20210913-IAASB-Agenda Item 1-B-Draft Public Minutes of the Virtual Meeting for July 2021- Final Marked (361.51 KB)
20210913-IAASB-Agenda Item 1-C-Draft Public Minutes of the Virtual Meeting for June 2021-Final Clean (354.42 KB)
20210913-IAASB-Agenda Item 1-D-Draft Public Minutes of the Virtual Meeting for June 2021-Final Marked (422.19 KB)

Agenda Item 2 - ISA 600 (Revised)

20210913-Agenda Item 2 -ISA 600-Issues Paper (187.86 KB)
20210913-IAASB-Agenda Item 2-A-Explanation Significant Changes-final (126.01 KB)
20210913-IAASB-Agenda Item 2-B-Summary of Respondents Comments to Questions 1 and 13 (178.48 KB)
20210913-IAASB-Agenda Item 2-C-Proposed ISA 600 (Revised) Marked (541.86 KB)
20210913-IAASB-Agenda Item 2-D-Proposed ISA 600 (Revised) Clean (455.76 KB)
20210913-IAASB-Agenda Item 2-E-Conforming and Consequential Amendments (209.45 KB)
20210913-IAASB-Agenda Item 2-F-Targeted Sections Proposed ISA 600 (Revised) Marked from Agenda Item 2-D-final (71.06 KB)
20210913-IAASB-Agenda Item 2-F-Targeted Sections Proposed ISA 600 (Revised) Marked from Agenda Item 2-D-final (71.06 KB)
20210913-IAASB-Agenda-Item-2-ISA-600-Supplement-A.1-Q1(a)-NVivo-Report-Respondent-Comment (265.73 KB)
20210913-IAASB-Agenda-Item-2-ISA-600-Supplement-A.2-Q1(b)-NVivo-Report-Respondent-Comment (275.51 KB)
20210913-IAASB-Agenda-Item-2-ISA-600-Supplement-A.3-Q13(a)-NVivo-Report-Respondent-Comment (63.59 KB)
20210913-IAASB-Agenda-Item-2-ISA-600-Supplement-A.4-Q13(b)-NVivo-Report-Respondent-Comment (103.98 KB)
20210913-IAASB-Agenda-Item-2-ISA-600-Supplement-B-NVivo-Summary-Analysis (56.08 KB)
20210913-IAASB-Agenda-Item-2-ISA-600-Supplement-C-Proposed ISA 600 Revised Traditional Format (361.69 KB)

Agenda Item 3 - Conforming Amendments

20210913-IAASB-Agenda-Item-3 -Conforming-Amendments-Issues-Paper-Final (225.17 KB)
20210913-IAASB-Agenda-Item-3-A-Conforming Amendments to Other Standards-FInal (938.11 KB)
20210913-IAASB-Agenda-Item-3-Supplement-B.1-Conforming-Amendments-Question-1-Respondent-Comments (394.81 KB)
20210913-IAASB-Agenda-Item-3-Supplement-B.2-Conforming-Amendments-Question-2-Respondent-Comments (137.35 KB)
20210913-IAASB-Agenda-Item-3-Supplement-B.3-Conforming-Amendments-General-Comments-Respondent-Comments (153.18 KB)
20210913-IAASB-Agenda-Item-3-Supplement-C.1-C.2-Conforming-Amendments-Summary Analysis (21.02 KB)

Agenda Item 4 - Work Plan 2022 & 2023

20210913-Agenda Item 4 Work Plan 2022&2023 - Feedback and Recommendations (Final) (713.08 KB)
20210913-IAASB-Agenda Item 4A - Draft IAASB Work Plan for 2022-2023 (Final) (515.42 KB)

Agenda Item 5 - Auditor Reporting PIR

20210913-IAASB-Agenda Item 5-Auditor Reporting PIR-Recommendations (final) (340.8 KB)
20210913-IAASB-Agenda Item 5-Supplement A-Other-Information (final) (61.45 KB)
20210913-IAASB-Agenda Item 5-Supplement B-Signing Partner Survey (final) (95.09 KB)
20210913-IAASB-Agenda Item 5-Supplement C-Modifications to National AR Standards (final) (47.3 KB)

Minutes

Approved Public Minutes of Virtual Meeting Held September 2021 (261.95 KB)

Audio

Discussion held on September 13, 2021

IAASB-Board-Meeting-September-13-2021 (18.6 MB)
Opening Remarks ISA 600 (Revised)

Discussion held on September 14, 2021

IAASB-Board-Meeting-September-14-2021 (18.77 MB)
ISA 600 (Revised)

Discussion held on September 15, 2021

IAASB-Board-Meeting-September-15-2021 (10.28 MB)
Conforming Amendments Work Plan 2022-2023

Discussion held on September 16, 2021

IAASB-Board-Meeting-September-16-2021 (14.87 MB)
Auditor Reporting PIR

Discussion held on September 17, 2021

IAASB-Board-Meeting-September-17-2021 (10.14 MB)
ISA 600 (Revised)

Presentations

20210913-IAASB-Work Plan Presentation-v2 (1.91 MB)
20210914-IAASB-Conforming-Amendments-Final (2.36 MB)
Agenda Item 2-ISA-600-Board-Presentation Turnaround-final (944.21 KB)
Agenda Item 2-ISA-600-Board-Presentation-final (948.44 KB)
IAASB-Auditor-Reporting-Presentation-September-2021-Final (1.11 MB)