IAASB Mid-Quarter Board Call - October 19-20, 2021

Oct 19 - 20, 2021

Agenda

IAASB Mid-Quarter 4 2021 Meeting Agenda (25.3 KB)

Agenda Papers

Agenda Item 1 - Definitions of Listed Entity and Public Interest Entity (PIE)

20211019-PIE-Agenda Item 1 - Issues and Scoping (final) (506.86 KB)
20211019-PIE-Agenda Item 1A (Supplemental) - PIE - Proposed Text (Mark-up from ED) (final) (212.65 KB)
20211019-PIE-Agenda Item 1B (Supplemental) - PIE - ISQMs and ISAs Paragraphs (final) (268.51 KB)

Agenda Item 2 - Conforming Amendments to Other IAASB Standards Arising from the QM Standards

20211019-IAASB-Agenda-Item- 2-Issues-Conforming-Amendments-to-Other-Standards-FINAL (46.89 KB)
20211019-IAASB-Agenda-Item-2-A-Conforming-Amendments-to-Other-Standards-FINAL (552.06 KB)
20211019-IAASB-Agenda-Item-4-Due Process-FINAL (25.43 KB)

Agenda Item 3 - CUSP – Non-authoritative support material on Documentation

20211020 - IAASB - Agenda Item 3 - Audit Documentation - Issues Paper-FINAL (29.6 KB)
20211020 - IAASB - Agenda Item 3A - Audit Documentation - FAQ-FINAL (131.95 KB)

Minutes

Approved Public Minutes of Virtual Meeting Held on October 19-20 2021 (182.28 KB)

Audio

IAASB-Mid-Quarter-Board-Meeting-October-19-2021 (19.75 MB)
- Definition of Listed Entity and Public Interest Entities (Issues – IAASB and IESBA)
IAASB-Mid-Quarter-Board-Meeting-October-20-2021 (9.71 MB)
- Conforming Amendments to Other IAASB Standard Arising from the QM Standards (Approval) - CUSP – Non-authoritative support material on Documentation (Discussion)

Presentations

20211019-IAASB-Agenda-Item-1-PIE-Presentation-final (1.16 MB)