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Latest News

IAASB Quarterly Board Meeting - December 10-14, 2018 (New York, USA)

December 10 - 14, 2018

Meeting Summary

IAASB Podcast

IAASB December 2018 Meeting Highlights Podcast (23.7 MB)
00:14 – Introduction: Dan Montgomery, IAASB Interim Technical Director
00:54 – Highlights, Key Developments and Strategy: Arnold Schilder, IAASB Chairman
04:46 – ISQM 1: Karin French, Task Force Chair and IAASB Member
10:36 – ISQM 2: Imran Vanker, Task Force Chair and IAASB Member
14:22 – ISA 220: Megan Zietsman, Task Force Chair and IAASB Member
19:21 – Reflection on Approvals: Arnold Schilder, IAASB Chairman
21:23 – EER and ISA 315: Dan Montgomery, IAASB Interim Technical Director
23:16 - Closing Remarks: Dan Montgomery, IAASB Interim Technical Director

Meeting Highlights

IAASB December 2018 Meeting Highlights (99K)

Agenda

Agenda Timetable and Other Relevant Information

20181210 IAASB December 2018 Meeting Timetable (27K) EMAIL-IAASB-Meeting-New-York-December 10-14-Meeting-Timetable-and-Agenda-Materials-and-Other-Relevant-Information-Final (93K)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20181210-IAASB-Agenda Item 1-Introduction and Opening Remarks-Final (81K) 20181210-IAASB-Agenda Item 1 -A-Draft September 2018 Public Minutes-Marked (154K) 20181210-IAASB-Agenda Item 1 -B-September 2018 Public Minutes-Clean (152K) 20181210-IAASB-Agenda Item 1 -C-Draft October 2018 Minutes-Marked (54K) 20181210-IAASB-Agenda Item 1 -D-Draft October 2018 Minutes-Clean (53K)

Agenda Item 2 - Quality Management (Firm Level)

20181210-IAASB-Agenda Item 2- Proposed ISQM 1 Issues (105K) 20181210-IAASB-Agenda Item 2-A-Proposed ISQM 1 (Clean) FINAL (425K) 20181210-IAASB-Agenda Item 2-A.1-Proposed ISQM 1 (Updated Extracts for Board Consideration) (42K) 20181210-IAASB-Agenda Item 2-A.2(Clean)-Proposed ISQM 1 (Updated Extracts for Board Consideration) (72K) 20181210-IAASB-Agenda Item 2-A.2-Proposed ISQM 1 (Updated Extracts for Board Consideration) (83K) 20181210-IAASB-Agenda Item 2-A.3-Proposed ISQM 1 Updated (Marked From 2.A, 2-A.2, 4-C.1) (499K) 20181210-IAASB-Agenda Item 2-A.4-Proposed ISQM 1 Final Agreed Text (Marked From 2-A.3) (810K) 20181210-IAASB-Agenda Item 2-B-Proposed ISQM 1 (Marked from September) FINAL (578K) 20181210-IAASB-Agenda Item 2-C-Comparison of Extant ISQC 1 to Proposed ISQM 1 FINAL (1.1 MB) 20181210-IAASB-Agenda Item 2-D-Outline of Explanatory Memorandum for Proposed ISQM 1 (51K)

Agenda Item 3 - Quality Management (Engagement Level)

20181210-IAASB-Agenda Item 3- ISA 220-Issues-Final (110K) 20181210-IAASB-Agenda Item 3-A-ISA 220-Marked From Sep-Final (273K) 20181210-IAASB-Agenda Item 3-B-ISA 220-Clean-Final (227K) 20181210-IAASB-Agenda Item 3-B-ISA 220-Clean-UPDATED-FINAL (244K) 20181210-IAASB-Agenda Item 3-C-ISA 220-Marked From Extant-Final (646K)

Agenda Item 4 - Engagement Quality Reviews

20181211-IAASB-Agenda Item 4 ISQM 2 Issues (375K) 20181211-IAASB-Agenda Item 4-A ISQM 2 Engagement Quality Review (Clean) (325K) 20181211-IAASB-Agenda Item 4-A ISQM 2 Engagement Quality Review (Supplement Side-by-Side) (664K) 20181211-IAASB-Agenda Item 4-A ISQM-2 Engagement-Quality-Review-UPDATED (128K) 20181211-IAASB-Agenda Item 4-A.1 ISQM 2 Engagement Quality Review updated 12-11 (Clean) (55K) 20181211-IAASB-Agenda Item 4-A.1 ISQM 2 Engagement Quality Review updated 12-11 (Marked) (64K) 20181211-IAASB-Agenda Item 4-B ISQM 2 Engagement Quality Review (Marked from September 2018) (411K) 20181211-IAASB-Agenda Item 4-C ISQC 2 Engagements Subject to EQR (Clean) (222K) 20181211-IAASB-Agenda Item 4-C.1 ISQC-2 Engagements Subject to EQR-updated (26K) 20181211-IAASB-Agenda Item 4-D ISQC 2 Engagements Subject to EQR (Marked from October Teleconference) (43K) 20181211-IAASB-Agenda Item 4-E ISQM 2 Comparison-extant stds (577K)

Agenda Item 5 - Joint Quality Management Matters

20181210-IAASB-Agenda Item 5-A-Conforming Amendments QM-FINAL (505K) 20181210-IAASB-Agenda Item 5-B-Quality Management Projects IESBA Coordination (245K) 20181210-IAASB-Agenda-Item-5-Joint-Matters-Final (56K)

Agenda Item 6 - ISA 315 (Revised)

20181210-IAASB Agenda Item 6 ISA 315 (Revised)-Cover (final) (76K) 20181210-IAASB Agenda Item 6-A ISA 315 (Revised) Presentation (final) (396K)

Agenda Item 7 - IAASB Strategy

20181210-IAASB Agenda Item 7-Discussion IAASB Strategy (Final) (251K) 20181210-IAASB-Agenda Item 7-A-Draft Strategy Consultation Paper (Final) (988K)

Agenda Item 8 - EER Assurance

20181212-IAASB-Agenda Item 8 EER Issues Paper (140K) 20181212-IAASB-Agenda Item 8-A EER Draft Guidance (675K) 20181212-IAASB-Agenda Item 8-B EER Draft Guidance (Marked from September 2018) (648K) 20181212-IAASB-Agenda Item 8-C EER Background & Contextual Information (85K)

Minutes

Approved Public Session Minutes of the December 2018 IAASB Meeting (154K)

Audio

Discussion held during December 10, 2018

IAASB December Board Meeting - Monday December 10 2018 - Part 1 (127.5 MB) IAASB December Board Meeting - Monday December 10 2018 - Part 2 (110.9 MB) IAASB December Board Meeting - Monday December 10 2018 - Part 3 (81.1 MB) IAASB December Board Meeting - Monday December 10 2018 - Part 4 (85.5 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISQM 1 (Revised) (Read of ED)
Agenda Item 3 – ISA 220 (Revised) (Read of ED)

Discussion held during December 11, 2018

IAASB December Board Meeting - Tuesday December 11 2018 Part 1 (147.8 MB) IAASB December Board Meeting - Tuesday December 11 2018 Part 2 (134.6 MB)
Agenda Item 4 – ISQM 2 (Read of ED)
Agenda Item 54 – Joint QM Projects (Conforming Amendments)
Agenda Item 6 – ISA 315 (Revised) (Comment Summary)

Discussion held during December 12, 2018

IAASB Board Meeting - December 12 2018 - Part 1 (126.4 MB) IAASB Board Meeting - December 12 2018 - Part 2 (108.6 MB) IAASB Board Meeting - December 12 2018 - Part 3 (95.2 MB)
Agenda Item 2 – ISQM 1 (Turn Around Document)
Agenda Item 7 – Strategy 2020-2023 (Approval)
Agenda Item 4 – ISQM 2 (Turn Around Document)
Agenda Item 8 – Emerging Forms of External Reporting (Read of Guidance)

Discussion held during December 13, 2018

IAASB Board Meeting - December 13 2018- Part 1 (141.9 MB) IAASB Board Meeting - December 13 2018- Part 2 (82.8 MB)
Agenda Item 4 ISQM 2 (Approval of ED)
Agenda Item 3 – ISA 220 (Revised) (Approval of ED)

Discussion held during December 14, 2018

IAASB Board Meeting - December 14 2018 - Part 1 (163.4 MB) IAASB Board Meeting - December 14 2018 - Part 2 (110.3 MB)
Agenda Item 2 – ISQM 1 (Revised) (Approval of ED)
Agenda Item 5 – Joint QM Projects (Effective Date)
Agenda Item 8 – Emerging Forms of External Reporting (Read of Guidance)
Closing Remarks

Presentations

20181210-IAASB-100th Meeting Commemoration (33.5 MB) 20181210-IAASB-Agenda Item 2-ISQM 1 (386K) 20181210-IAASB-Agenda Item 2-ISQM 1-(Wednesday) (338K) 20181210-IAASB-Agenda Item 3-ISA 220 (Revised) (390K) 20181210-IAASB-Agenda Item 4-ISQM 2 (275K) 20181210-IAASB-Agenda Item 6-ISA 315 (Revised) (598K) 20181210-IAASB-Agenda Item 8-EER (1.2 MB)
 
 

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