IAASB Quarterly Board Meeting - September 16-20, 2024

Sep 16 - 20, 2024

New York, USA

Agenda

IAASB September 2024 Meeting Schedule (final) (153.68 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20240916 IAASB Agenda Item 1 -Introduction and Opening Remarks-Final (228.65 KB)

20240916 IAASB Agenda Item 1-A-Draft Minutes of the Public Session for June 2024 CLEAN 0 (302.96 KB)

20240916 IAASB Agenda Item 1-B-Draft Minutes of the Public Session for June 2024 MARKED 0 (310.85 KB)

20240916-IAASB Agenda Item 1-C-Inital-Draft-Minutes of the Public Session for July 2024 (Draft for PIOB) (130.05 KB)

Agenda Item 2 - Sustainability Assurance

20240916 - Agenda Item 2 - Sustainability Assurance - Issues Paper (260.93 KB)

20240916 - Agenda Item 2-A Sustainability Assurance - Proposed ISSA 5000 - Explanation of Significant Changes (447.12 KB)

20240916 - Agenda Item 2-B.1 AMENDED Sustainability Assurance - Proposed ISSA 5000 - Requirements (marked) (487.19 KB)

20240916 - Agenda Item 2-B.1 APPROVED Sustainability Assurance - Proposed ISSA 5000 - Requirements (Clean) (431.38 KB)

20240916 - Agenda Item 2-B.1 APPROVED Sustainability Assurance - Proposed ISSA 5000 - Requirements (Marked) (436.01 KB)

20240916 - Agenda Item 2-B.1 Sustainability Assurance - Proposed ISSA 5000 - Requirements (marked from June-July) (493.78 KB)

20240916 - Agenda Item 2-B.2 AMENDED Sustainability Assurance - Proposed ISSA 5000 - Application Material (marked) (1.48 MB)

20240916 - Agenda Item 2-B.2 APPROVED Sustainability Assurance - Proposed ISSA 5000 - Application Material (Clean) (1.41 MB)

20240916 - Agenda Item 2-B.2 APPROVED Sustainability Assurance - Proposed ISSA 5000 - Application Material (Marked) (1.42 MB)

20240916 - Agenda Item 2-B.2 Sustainability Assurance - Proposed ISSA 5000 - Application Material (marked from June-July) (1.52 MB)

20240916 - Agenda Item 2-B.3 Sustainability Assurance - Proposed ISSA 5000 - Requirements (clean) (428.06 KB)

20240916 - Agenda Item 2-B.4 Sustainability Assurance - Proposed ISSA 5000 - Application Material (clean) (1.4 MB)

20240916 - Agenda Item 2-C Effective Date (275.18 KB)

20240916 - Agenda Item 2-C.1 – (Supplemental) Sustainability Assurance – Comments on EM Question 27 (170.34 KB)

20240916 - Agenda Item 2-C.2 – (Supplemental) Sustainability Assurance – Summary of Comments on ED-5000 (2.19 MB)

20240916 - Agenda Item 2-D.1 - Sustainability Assurance - C and C Amendments (marked from ED-5000) (267.06 KB)

20240916 - Agenda Item 2-D.1 AMENDED Sustainability Assurance - C and C Amendments (marked) (264.07 KB)

20240916 - Agenda Item 2-D.1 APPROVED Sustainability Assurance - C and C Amendments (clean) (260.76 KB)

20240916 - Agenda Item 2-D.2 - Sustainability Assurance - C and C Amendments (clean) (260.53 KB)

20240916 - Agenda Item 2-E – Sustainability Assurance – Mapping ISSA 5000 to Objectives and Standard Setting Actions in Project Proposal (248.91 KB)

20240916 - Agenda Item 2-F – (Supplemental) Sustainability Assurance – Comparison of requirements ED-5000 to final ISSA 5000 (346.81 KB)

20240916 - Agenda Item 2-G – (Supplemental) Sustainability Assurance – Mapping ISAE 3410 requirements to final ISSA 5000 (443.42 KB)

20240916 Agenda Item 2-H Proposed ISSA 5000 - Targeted Revisions (203 KB)

Agenda Item 3 - Going Concern

20240916-IAASB-Going Concern-Agenda Item 3 - Feedback and Issues (final) (617.49 KB)

20240916-IAASB-Going Concern-Agenda Item 3-A-Explanation of Changes (final) (157.18 KB)

20240916-IAASB-Going Concern-Agenda Item 3-B-Proposed ISA 570 (Revised 202X) Marked (final) (651.49 KB)

20240916-IAASB-Going Concern-Agenda Item 3-C-Proposed ISA 570 (Revised 202X) Clean (final) (626.81 KB)

20240916-IAASB-Going Concern-Agenda Item 3-D.1 (Supplemental) - NVivo Question 3 (257.44 KB)

20240916-IAASB-Going Concern-Agenda Item 3-D.2 (Supplemental) - NVivo Question 8 (287.36 KB)

20240916-IAASB-Going Concern-Agenda Item 3-D.3 (Supplemental) - NVivo Question 9 (235.48 KB)

20240916-IAASB-Going Concern-Agenda Item 3-D.4 (Supplemental) - NVivo Question 10 (281.88 KB)

20240916-IAASB-Going Concern-Agenda Item 3-D.5 (Supplemental) - NVivo Question 16 (401.97 KB)

20240916-IAASB-Going Concern-Agenda Item 3-D.6 (Supplemental) - NVivo Question 17(a) (172.57 KB)

20240916-IAASB-Going Concern-Agenda Item 3-E.1-6 (Supplemental) Respondent-Summary (80.18 KB)

Agenda Item 4 - Technology Position

20240916 - Agenda Item 4 - Technology Position - Cover Note (113.9 KB)

20240916-IAASB-Agenda Item 4-A Technology Position (206.38 KB)

20240916-IAASB-Agenda Item 4-B Technology Position (Marked version from 4-A) (246.14 KB)

20240916-IAASB-Agenda Item 4-C Technology Position (Clean version of 4-B) (210.82 KB)

20240920-IAASB-Agenda Item 4-D Technology Position (Marked version of 4-C) (211.31 KB)

Agenda Item 5 - Technology (Initial gap/ opportunity analysis)

20240916 - Agenda Item 5 Technology Position Prelim Gap Analysis (332.03 KB)

Agenda Item 6 - Audit Evidence and Risk Response

20240916-IAASB-Agenda Item 6 -Audit Evidence and Risk Response-Issues Paper (421.67 KB)

20240916-IAASB-Agenda Item 6-A-Project Proposal on Audit Evidence and Risk Response (417.09 KB)

20240916-IAASB-Agenda Item 6-B-Overview of Issues Related to Risk Response (272.65 KB)

Agenda Item 7 - Listed Entity & PIE

20240916-IAASB-PIE - Agenda Item 7 - Feedback and Issues (615.54 KB)

20240916-IAASB-PIE - Agenda Item 7A - Illustrative Drafting for Options (193.23 KB)

20240916-IAASB-PIE - Agenda Item 7B - Extract from ISQM 1, ISA 200 and ISRE 2400 (Revised) (331.33 KB)

20240916-IAASB-PIE - Agenda Item 7C - Extract from IESBA Code (216.87 KB)

20240916-IAASB-PIE Track 2-Agenda Item 7-D.1 (Supplemental) - NVivo Question 1 (264.43 KB)

20240916-IAASB-PIE Track 2-Agenda Item 7-D.2 (Supplemental) - NVivo Question 2 (422.72 KB)

20240916-IAASB-PIE Track 2-Agenda Item 7-D.3 (Supplemental) - NVivo Question 5 (158.46 KB)

20240916-IAASB-PIE Track 2-Agenda Item 7-E.1-3 (Supplemental) - NVivo Question 1, 2, 5 (44.84 KB)

Agenda Item 8 - Fraud

20240916-IAASB-Fraud-Agenda Item 8 - Feedback and Issues 1 (694.68 KB)

20240916-IAASB-Fraud-Agenda Item 8-A-Proposed ISA 240 (Revised)-updated (820.36 KB)

20240916-IAASB-Fraud-Agenda Item 8-B.1 (Supplemental) - NVivo Question 1 (656.94 KB)

20240916-IAASB-Fraud-Agenda Item 8-B.2 (Supplemental) - NVivo Question 3 (730.88 KB)

20240916-IAASB-Fraud-Agenda Item 8-B.3 (Supplemental) - NVivo Question 4 (446.73 KB)

20240916-IAASB-Fraud-Agenda Item 8-B.4 (Supplemental) - NVivo Question 5 (547.6 KB)

20240916-IAASB-Fraud-Agenda Item 8-C.1 to 8.C.4 (Supplemental) Respondent-Summary-Sheet (78.81 KB)

Agenda Item 9 - Auditor's Report - Effect of Going Concern and Fraud proposals

20240916-IAASB-Agenda Item 9 - Effects of Going Concern and Fraud to the Auditors Report (final) (270.96 KB)

Agenda Item J - Joint IAASB-IESBA Board session

20240918 - Agenda Item J - Joint IAASB-IESBA Session - Sustainability Coordination - Cover Note (204.91 KB)

20240918 - Agenda Item J.1 - Joint IAASB-IESBA Session - Sustainability Coordination Matters (354.03 KB)

Agenda Item-10 - Due Process Matters

20240916 - Agenda Item10 - Sustainability Assurance - Due Process - ISSA 5000 (210.42 KB)

Minutes

Approved Minutes of the Public Joint IAASB IESBA Session for September 2024 (145.41 KB)

Approved Minutes of the Public-Session for September 2024 (232.66 KB)

Presentations

Agenda Item 2 - Sustainability Assurance Presentation (643.88 KB)

Agenda Item 3 - Going Concern-Presentation (final) (775.98 KB)

Agenda Item 4 - Technology Position Presentation (255.41 KB)

Agenda Item 5 - Technology - Gap Analysis Presentation (254.12 KB)

Agenda Item 6 - Audit Evidence and Risk Response Presentation (841.05 KB)

Agenda Item 7 - PIE-Presentation FINAL (1.12 MB)

Agenda Item 8 - Fraud-Presentation (final) (990.45 KB)