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IAASB Quarterly Board Meeting - December 9-13, 2019

Dec 9 - 13, 2019

Meeting Summary

IAASB Podcast

IAASB Board Meeting - December 9-13 2019 - Podcast (39 MB)
00:00 – 00:45 Introduction – Willie Botha 00:46 – 03:12 Reflection on the December meeting including Strategy and Work Plan – Tom Seidenstein 03:13 – 05:19 Overview of the Projects – Willie Botha 05:27 – 06:45 ISRE 4440 (Revised) Agreed-Upon Procedures – Eric Turner 07:06 – 09:22 Extended External Reporting Assurance – Marek Grabowski 09:54 – 11:45 ISA 600 (Revised) Group Audits – Len Jui 12:04 – 15:28 ISQM 1 – Karin French 15:49 – 18:13 ISQM 2 – Hanken Talatala 18:33 – 21:27 ISA 220 (Revised) – Lyn Provost 21:48 – 24:00 Less Complex Entities – Roger Simnett 24:17 – 26:33 Reflections on first six months as IAASB Chair – Tom Seidenstein 26:36 – 28:09 Closing Comments – Willie Botha

Meeting Highlights

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda Item 2 - ISA 600 (Revised)

Agenda Item 3 - Strategy and Work Plan

Agenda Item 4 - ISRS 4400 (Revised)

Agenda Item 5 - EER Assurance

Agenda Item 6 - Audits of Less Complex Entities

Agenda Item 7 - ISQM 1 (Issues)

Agenda Item 8 - ISQM 2 Issues

Agenda Item 9 - ISA 220 (Revised)

Agenda Item_10 - Due Process

Minutes

Audio

Discussion held during December 09, 2019

IAASB Board Meeting - Monday, December 9, 2019 - Part 2 (165.1 MB)
Agenda Item 1 – Opening Remarks Nominating Committee – New Member Recruitment – Elena Churikova Agenda Item 2 – ISA 600 (Revised) (Read of ED) Agenda Item 3 – Strategy and Work Plan (Approval)

Discussion held during December 10, 2019

IAASB Board Meeting - Tuesday, December 10, 2019 - Part 3 (95.91 MB)
Agenda Item 4 – Agreed-Upon Procedures (Approval) Agenda Item 5 – Extended External Reporting (Approval) Agenda Item 6 – Audits of Less Complex Entities (Discussion)

Discussion held during December 11, 2019

Discussion held during December 12, 2019

IAASB Board Meeting - Thursday, December 12 2019 - Part 4 (37.65 MB)
Agenda Item 8 – ISQM 2 (Issues) Agenda Item 9 – ISA 220 (Revised) (Issues)

Discussion held during December 13, 2019

IAASB Board Meeting - Friday, December 13 2019 - Part 3 (101.62 MB)
Agenda Item 4 – Agreed-Upon Procedures (Approval) Agenda Item 3 – Strategy and Work Plan (Approval) Agenda Item 5 – Extended External Reporting (Approval) Agenda Item 2 – ISA 600 (Revised) (Read of ED)

Presentations

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