IAASB Meeting Observer Guidelines
The International Auditing and Assurance Standards Board (IAASB) is committed to operating in a transparent manner. To support this commitment, meetings of the IAASB are open to the public except when the Board meets in private sessions to address broader organizational or administrative matters. These guidelines are intended to inform observers of the procedures and expectations that apply when attending IAASB meetings, whether in person or virtually.
1. Registration and Access
- IAASB meetings are held at various locations around the world. The number of seats that can be made available for public observers may be limited depending on the location and is subject to advance registration. Observers are asked to complete and return the registration form to the IAASB as soon as possible.
- Access protocols, including security checks, may vary by location. Observers may be required to present valid identification.
- Delegations of more than two individuals from the same organization (including global affiliates) attending the same session will be admitted only at the discretion of IAASB staff and only if space permits.
2. Meetings Agenda
- The meeting agenda and timetable for individual agenda items will be posted in advance of the meeting on the IAASB website. Observers are encouraged to check the website shortly before the meeting for last-minute changes. IAASB cannot accept any responsibility for losses or inconvenience caused by changes to timing or difficulties in accommodating members of the public.
- IAASB agendas are divided into items open to the public and items to be discussed in a private, closed session. Private, closed sessions generally address broader organizational or administrative matters.
- Observers may access agendas and background papers from the IAASB website. Papers are made available in electronic format only.
- Any updated papers distributed at the meeting may not be distributed to observers. However, where appropriate, they will be posted on the IAASB website during or after the meeting.
3. Meeting Conduct
- IAASB deliberations are conducted in English without translation into any other language.
- Observers are asked not to participate in discussion at the meetings.
- Recording, photography, and use of mobile phones or other devices in a way that may cause disruption are strictly prohibited.
- Observers are asked to remain in the designated seating area and not to enter the IAASB seating area.
- Smoking is not permitted in the meeting room.
4. Virtual Participation
- When available, livestream or other digital access details will be announced on the IAASB website.
5. Administrative Arrangements
- Observers are welcome, at their own discretion, to partake in beverages, snacks and food that are on offer at scheduled breaks during each of the Board meeting days. IAASB may not be able to invite observers to social gatherings organized by the IAASB or the hosting organization.
- IAASB is unable to provide hotel arrangements or administrative services (e.g., printing or copying) for observers.
- A guest Wi-Fi network may be made available. Observers are responsible for ensuring safe and appropriate use, including compliance with any terms of use specified by the IAASB or hosting organization.