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

Dec 10 - 14, 2018

Meeting Summary

IAASB Podcast

IAASB December 2018 Meeting Highlights Podcast (23.08 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

Agenda

Agenda Timetable and Other Relevant Information

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

Agenda Item 2 - Quality Management (Firm Level)

Agenda Item 3 - Quality Management (Engagement Level)

Agenda Item 4 - Engagement Quality Reviews

Agenda Item 5 - Joint Quality Management Matters

Agenda Item 6 - ISA 315 (Revised)

Agenda Item 7 - IAASB Strategy

Agenda Item 8 - EER Assurance

Minutes

Audio

Discussion held during December 10, 2018

IAASB December Board Meeting - Monday December 10 2018 - Part 4 (83.42 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 2 (131.44 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 3 (92.91 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 2 (80.82 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 2 (107.64 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