New York, USA

June 21 - 24, 2016

Meeting Summary

IAASB Podcast

IAASB June 2016 Meeting Highlights Audio Podcast (35.9 MB)
IAASB Technical Director Kathleen Healy hosts the June 2016 audio podcast featuring Chairman Arnold Schilder and IAASB Members Brendan Murtagh, Rich Sharko, Bob Dohrer, Megan Zietsman, and Merran Kelsall to discuss key activities and events from the board's June 21-24, 2016, meeting in New York.

:13 – Introduction
:40 – Chairman’s opening remarks
2:31 – NOCLAR
4:07 – Professional skepticism
6:31 – ISA 540 update
8:42 – Data analytics
10:32 – ISA 315 (Revised)
12:11 – Invitation to Comment
19:48 – Work plan 2017-2018
21:00 – “Supporting Credibility and Trust”
22:47 – Agreed-upon procedures
23:47 – Next meeting

Meeting Highlights

IAASB June 2016 meeting highlights-final (106K)

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20160426-IAASB-Agenda Item 1C-Teleconference Minutes -April2016 NOCLAR Proposed changes to ISA 250 (Markup)-final (59K) 20160426-IAASB-Agenda Item 1D-Teleconference Minutes -April2016 NOCLAR Proposed changes to ISA 250 (Clean)-final (58K) 20160621-IAASB-Agenda Item 1-Introduction and Opening Remarks final June 17 (65K) Agenda Item 1A-Minutes and Opening Remarks-March-2016 Draft Public Minutes updated June 17 Final (Marked) (215K) Agenda Item 1B-Minutes and Opening Remarks-March-2016 Draft Public Minutes updated June 17 Final (Clean) (210K)

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

20160426-IAASB-Agenda Item 1C-Teleconference Minutes -April2016 NOCLAR Proposed changes to ISA 250 (Markup)-final (31K)

Agenda Item 2 - Professional Skepticism

20160621-IAASB-Agenda Item 2-Professsional Skepticism-Cover Note-final (60K) 20160621-Agenda Item 2-A-Professional Skepticism Issues-Paper (191K) 20160621-IAASB-Agenda Item 2-B-Professional Skepticism Matrix (132K)

Agenda Item 3 - NOCLAR

20160621-IAASB Agenda Item 3-NOCLAR Cover Note (77K) 20160621-IAASB Agenda Item 3-A-NOCLAR-Issues-and-Task-Force-Recommendations-FINAL (116K) 20160621-IAASB Agenda Item 3-B-NOCLAR Proposed amendments to ISA-250 and conforming amendments-Marked-from-meetings (250K) 20160621-IAASB Agenda Item 3-C-NOCLAR Proposed amendments to ISA-250 and conforming amendments-Clean (208K) 20160621-IAASB Agenda Item 3-D-NOCLAR Proposed amendments to ISA 250 and conforming amendments (Marked from ED) (257K) 20160621-IAASB Agenda Item 3-E-NOCLAR Proposed amendments to ISA 250 and conforming amendments (Marked from extant) (249K)

Agenda Item 3 - NOCLAR (Word version)

20160621-IAASB Agenda Item 3-NOCLAR Cover Note (64K)

Agenda Item 4 - IAASB Consultation on Work Plan for 2017-2018 and Strategic Objectives

20160621-IAASB-Agenda Item 4-Work Plan for 2017-2018 Survey-cover-final (78K) 20160621-IAASB-Agenda Item 4A-Future Priorities-final (51K) 20160621-IAASB-Agenda Item 4B-Work Plan Survey-final (156K) 20160621-IAASB-Agenda Item 4C-Supplement to Consultation-final (151K)

Agenda Item 5 - ISA 540

20160621-IAASB-Agenda Item 5 ISA 540-Cover-Final (243K) 20160621-IAASB-Agenda Item 5A-ISA 540 Issues Paper-Final (229K)

Agenda Item 6 - Invitation to Comment

20160621-IAASB Agenda Item 6A -ITC Update-final (689K) 20160621-IAASB-Agenda Item 6 - Invitation to Comment Responses (Cover) - Final (62K)

Agenda Item 7 - ISA 315 (Revised)

20160621-IAASB-Agenda Item 7A-ISA-315-Revised-Initial-Scoping final (360K) 20160621-IAASB-Agenda Item 7 ISA 315 Revised Cover Final (64K)

Agenda Item 8 - Data Analytics

20160621-IAASB-Agenda Item 8-Data Analytics Cover-final (215K) 20160621-IAASB-Agenda Item 8A-Data Analytics Working Group Publication- final (653K)

Agenda Item 9 - IESBA-IAASB Coordination

20160621-IAASB-Agenda Item 9 IESBA-IAASB Coordination Cover Final (81K)

Agenda Item 10 - Agreed-Upon Procedures

20160621-IAASB-Agenda Item 10 -Agreed Upon Procedures Cover-final (62K) 20160621-IAASB-Agenda Item 10A-Agreed Upon Procedures Discussion Paper-final (183K)

Agenda Item 11 - Integrated Reporting

20160621-IAASB-Agenda Item-11-A-Integrated Reporting-Draft-Discussion-Paper-final (597K) 20160621-IAASB-Agenda Item-11-B-Integrated Reporting-Additional-Tables-final (40K) 20160621-IAASB-Agenda Item-11-C.1-Integrated Reporting-Organizations-and-Developments-final (76K) 20160621-IAASB-Agenda Item-11-C.2-Integrated Reporting-Organizations and Developments-AppendixA-final (93K) 20160621-IAASB-Agenda Item-11-Integrated Reporting-Cover Note-final (61K)

Agenda Item 12 - NOCLAR Due Process

20160621-IAASB-Agenda Item 12-NOCLAR Due Process-FINAL (46K)

Minutes

Audio

Discussion held on June 21, 2016 AM Session

IAASB Board Meeting June 21 2016 AM Session - Part 1 (93.6 MB) IAASB Board Meeting June 21 2016 AM Session - Part 2 (129.3 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – Professional Skepticism (Discussion)
Agenda Item 3 – NOCLAR (Approval)

Discussion held on June 21, 2016 PM Session

IAASB Board Meeting June 21 2016 PM Session (127.2 MB)
Agenda Item 3 – NOCLAR (Approval)
Agenda Item 4 – Invitation to Comment (ITC) (Discussion)

Discussion held on June 22, 2016 AM Session

IAASB Board Meeting June 22 2016 AM Session (190.2 MB)
Agenda Item 5 – ISA 540 (Issues)

Discussion held on June 22, 2016 PM Session

IAASB Board Meeting June 22 2016 PM Session (139.7 MB)
Agenda Item 5 – ISA 540 (Issues)
Agenda Item 6 – Strategy and Work Plan (Approval)

Discussion held on June 23, 2016 AM Session

IAASB Board Meeting June 23 2016 AM Session - Part 1 (137.3 MB) IAASB Board Meeting June 23 2016 AM Session - Part 2 (111.6 MB)
Agenda Item 7 – ISA 315 (Revised) (Discussion)
Agenda Item 8 – Data Analytics (Discussion)

Discussion held on June 23, 2016 PM Session

IAASB Board Meeting June 23 2016 PM Session (198.8 MB)
Agenda Item 3 – NOCLAR (Approval)
Agenda Item 9 – IESBA Coordination
Agenda Item 10 – AUP (First Read of Discussion Paper)

Discussion held on June 24, 2016 AM Session

IAASB Board Meeting June 24 2016 AM Session (158.2 MB)
Agenda Item 3 – NOCLAR (Approval)
Agenda Item 11 – Integrated Reporting (Issuance of Discussion Paper)
Agenda Item 10 – AUP (First Read of Discussion Paper)
Agenda Item 4 – Strategy and Work Plan (Approval)
Chairman’s Closing Remarks

Presentations

 
 

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