IAASB Quarterly Board Meeting - September 14-23, 2020

Sep 14 - 23, 2020
New York, USA

Meeting Summary

IAASB September 2020 Meeting Highlights (77.08 KB)

Agenda

EMAIL-IAASB-Virtual-Meeting-September-14-23-Meeting-Timetable-and-Agenda-Materials-and-Other-Relevant-Information (Final) (167.88 KB)
IAASB September 2020 Meeting Timetable (31.41 KB)
IAASB September 2020 Meeting Timetable (UPDATED SEPT 14) (113.15 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20200914-IAASB-Agenda Item 1 - Introduction and Opening Remarks-Final (83.77 KB)
20200914-IAASB-Agenda Item 1-A-Draft Public Minutes of the Virtual IAASB Meeting June 2020 (CLEAN) (111.11 KB)
20200914-IAASB-Agenda Item 1-B-Draft Public Minutes of the Virtual IAASB Meeting June 2020 (MARKED) (111.42 KB)
20200914-IAASB-Agenda Item 1-C- Draft Teleconference Minutes July 22 2020-Final (CLEAN) (42.46 KB)
20200914-IAASB-Agenda Item 1-D-Draft Teleconference Minutes July 22 2020-Final (MARKED) (43.02 KB)
20200914-IAASB-Agenda Item 1-E- Draft Teleconference Minutes August 11 2020-Final (CLEAN) (34.97 KB)
20200914-IAASB-Agenda Item 1-F- Draft Teleconference Minutes August 11 2020-Final (MARKED) (35.15 KB)

Agenda Item 2 - Quality Management (Firm Level)

20200914-IAASB-Agenda Item 2- ISQM 1 Issues Paper FINAL (353.38 KB)
20200914-IAASB-Agenda Item 2-A-ISQM 1 Draft (Clean) FINAL (766.08 KB)
20200914-IAASB-Agenda Item 2-A.1-ISQM 1 Extracts of Draft (Marked From Agenda Item 2-A) FINAL (436.15 KB)
20200914-IAASB-Agenda Item 2-A.2-ISQM 1 Final Draft (Updated Marked From Agenda Item 2-A 2A.1) FINAL (828.7 KB)
20200914-IAASB-Agenda Item 2-A.3-Additional Changes to ISQM 1 for Consideration by the Board on September 23, 2020 (18.97 KB)
20200914-IAASB-Agenda Item 2-B-ISQM 1 Draft (Track Changes from March & June 2020) FINAL (1006.47 KB)
20200914-IAASB-Agenda Item 2-C-ISQM 1 Re-exposure Paper FINAL (212.62 KB)
20200914-IAASB-Agenda Item 2-D-ISQM 1 Tracking of Changes Since ED FINAL (376.59 KB)
20200914-IAASB-Agenda Item 2-E-ISQM 1 Comparison of Requirements in ED to FINAL (509.21 KB)

Agenda Item 3 - Engagement Quality Reviews

20200914-IAASB-Agenda Item 3 Proposed ISQM 2 Issues (Final) (192.04 KB)
20200914-IAASB-Agenda Item 3-A-Para.-41Ae and AM Clean (Final) (113.15 KB)
20200914-IAASB-Agenda Item 3-B-Proposed ISQM 2 Clean (Final) (268.2 KB)
20200914-IAASB-Agenda Item 3-C-Para.-41Ae and AM Marked from April 1 (Final) (119.78 KB)
20200914-IAASB-Agenda Item 3-D-Proposed ISQM 2 Marked from April 1 (Final) (345.37 KB)
20200914-IAASB-Agenda Item 3-E-Discussion of Changes to Requirements and AM (Final) (249.58 KB)
20200914-IAASB-Agenda Item 3-F-Proposed ISQM 2 Re-Exposure Analysis (Final) (210.54 KB)
20200914-IAASB-Agenda Item 3-G-Para.-41Ae and AM Comparison of ED and Final Requirements (Final) (64.58 KB)
20200914-IAASB-Agenda Item 3-H-Proposed ISQM 2 Comparison of ED and Final Requirements (Final) (144.14 KB)
UPDATED 20200914-IAASB-Agenda Item 3-A-Para.-41Ae and AM Marked from September 15 (Final) (113.75 KB)
UPDATED 20200914-IAASB-Agenda Item 3-B-Proposed ISQM 2 Marked from September 15 (Final) (275.84 KB)

Agenda Item 4 - Quality Management (Engagement Level)

20200914-IAASB-Agenda Item 4 Issues Paper-FINAL (217.67 KB)
20200914-IAASB-Agenda Item 4-A Proposed-ISA-220-(Revised)-Clean-FINAL (519.17 KB)
20200914-IAASB-Agenda Item 4-A Proposed-ISA-220-TURNAROUND-FINAL (542.62 KB)
20200914-IAASB-Agenda Item 4-B Proposed-ISA-220-(Revised)-Marked-FINAL (574.46 KB)
20200914-IAASB-Agenda Item 4-C Discussion of Changes to Requirements and AM-FINAL (251.51 KB)
20200914-IAASB-Agenda Item 4-D Proposed ISA-220(Revised) Re-Exposure Analysis-FINAL (189.39 KB)
20200914-IAASB-Agenda Item 4-E Proposed ISA-220-(Revised) Comparison of ED and Final Requirements-FINAL (299.68 KB)

Agenda Item 5 – EER Assurance

20200914-IAASB-Agenda Item 5 - EER Issues Paper (final) (326.39 KB)
20200914-IAASB-Agenda Item 5-A Limited and reasonable assurance illustrative (for reference) (185.21 KB)
20200914-IAASB-Agenda Item 5-B - NVivo Report Listing (42.09 KB)
20200914-IAASB-Agenda Item 5-B.01 - NVivo Word Report - Introduction (104.15 KB)
20200914-IAASB-Agenda Item 5-B.02 - NVivo Word Report - Chapter 1 (144.72 KB)
20200914-IAASB-Agenda Item 5-B.03 - NVivo Word Report - Chapter 2 (124.98 KB)
20200914-IAASB-Agenda Item 5-B.04 - NVivo Word Report - Chapter 3 (197.65 KB)
20200914-IAASB-Agenda Item 5-B.05 - NVivo Word Report - Chapter 4 (155.85 KB)
20200914-IAASB-Agenda Item 5-B.06 - NVivo Word Report - Chapter 5 (151.86 KB)
20200914-IAASB-Agenda Item 5-B.07 - NVivo Word Report - Chapter 6 (184.9 KB)
20200914-IAASB-Agenda Item 5-B.08 - NVivo Word Report - Chapter 7 (102.33 KB)
20200914-IAASB-Agenda Item 5-B.09 - NVivo Word Report - Chapter 8 (132.31 KB)
20200914-IAASB-Agenda Item 5-B.10 - Nd Report - Chapter 9 (137.82 KB)
20200914-IAASB-Agenda Item 5-B.11 - NVivo Word Report - Chapter 10 (140.28 KB)
20200914-IAASB-Agenda Item 5-B.12 - NVivo Word Report - Chapter 11 (138.64 KB)
20200914-IAASB-Agenda Item 5-B.13 - NVivo Word Report - Chapter 12 (112.14 KB)
20200914-IAASB-Agenda Item 5-B.14 - NVivo Word Report - Supplement A and B (246.44 KB)
20200914-IAASB-Agenda Item 5-B.15 - NVivo Word Report - General Comments (80.35 KB)
20200914-IAASB-Agenda Item 5-B.16 - NVivo Word Report - Overall Comments (566.44 KB)
20200914-IAASB-Agenda Item 5-C - NVivo Excel Summary of Analysis (176.31 KB)

Agenda Item 6 - QM Conforming Amendments to ISAs

20200914-Agenda Item 6 (Supplement) - QM Conforming Amendments to ISAs-Summary of Final Changes-FINAL (44.85 KB)
20200914-Agenda Item 6 (Supplement) - QM Conforming Amendments to ISAs-UPDATED-FINAL (326.76 KB)
20200914-Agenda Item 6 - QM Conforming Amendments to ISAs-Issues Paper-FINAL (468.33 KB)

Agenda Item 7 - QM Conforming Amendments to Other IAASB Standards

2020914 IAASB 7 Conforming Amendments to Other IAASB Standards (Final) (240.41 KB)

Agenda Item 8 - Due Process

20200909-IAASB-Agenda Item 8- TD Due Process (209.67 KB)

Minutes

Approved IAASB Public Session Minutes of the Meeting September 2020 (101.96 KB)

Updated Agenda

Agenda Item 2 - Quality Management (Firm Level)

20200914-IAASB-Agenda Item 2-A.4-ISQM 1 Final Approved Draft (Updated Marked From Agenda Item 2-A.2) FINAL (1.53 MB)

Agenda Item 3 - Engagement Quality Reviews

UPDATED 20200914-IAASB-Agenda Item 3-B-Proposed ISQM 2 Marked from September 18 (Final) Post Board Session (328.03 KB)

Agenda Item 4 - Quality Management (Engagement Level)

20200914-IAASB-Agenda Item 4-A Proposed-ISA-220-FINAL CHANGES-renumbered (651.77 KB)

Audio

IAASB September 2020 YouTube Recording Links (96.92 KB)

Presentations

1. Agenda Item 2 - ISQM 1 - Presentation (Monday and Tuesday) (969.75 KB)
2. Agenda Item 3 - ISQM 2 - Presentation (Tuesday) (509.17 KB)
3. Agenda Item 4 - ISA 220 - Presentation (Wednesday) (447.56 KB)
4. Agenda Item 5 - EER Assurance - Presentation (Wednesday and Thursday) (1.06 MB)
5. Agenda Item 4 - Proposed ISA 220 Presentation SEPTEMBER 21 Slides-FINAL-FOR BOARD (465.79 KB)