IAASB Quarterly Board Meeting - December 6-14, 2021

Dec 6 - 14, 2021

Meeting Summary

Meeting Highlights

IAASB December 2021 Meeting Highlights (189.13 KB)

Agenda

IAASB Dec 2021 Meeting Schedule - Agenda (Updated 12-01-2021) (149.36 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20211206-IAASB-Agenda Item 1 -Introduction and Opening Remarks-Final (137.28 KB)
20211206-IAASB-Agenda Item 1-A-Draft Public Minutes of the Virtual Meeting for September 2021-Final (Clean) (314.09 KB)
20211206-IAASB-Agenda Item 1-B-Draft Public Minutes of the Virtual Meeting for September 2021-Final (Marked) (316.44 KB)
20211206-IAASB-Agenda Item 1-C-Draft Public Minutes of Virtual Meeting Held on October 19-20 2021-Final (Clean) (185.62 KB)

Agenda Item 2 - ISA 600 (Revised)

20211206-IAASB-Agenda Item 2 -Issues Paper and Due Process Considerations-final (176 KB)
20211206-IAASB-Agenda Item 2-A-Explanation Significant Changes-final (148.25 KB)
20211206-IAASB-Agenda Item 2-B-Proposed ISA 600 (Revised) Marked-final (451.19 KB)
20211206-IAASB-Agenda Item 2-C-Proposed ISA 600 (Revised) Clean-final (363.96 KB)
20211206-IAASB-Agenda Item 2-D-Conforming and Consequential Amendments-final (312.13 KB)
20211206-IAASB-Agenda Item 2-E-Comparison Between Requirements ED-600 Current draft-final (228.27 KB)
20211206-IAASB-Agenda Item 2-F-Proposed ISA 600 (Revised) Turnaround selected paragraphs-final (435.76 KB)
20211206-IAASB-Agenda Item 2-G Proposed ISA 600 (Revised) Updated (435.54 KB)
20211206-IAASB-Agenda Item 2-G Updated-Proposed ISA 600 (Revised) Updated (438.73 KB)
20211206-IAASB-Agenda Item 2-H-Conforming and Consequential Amendments-updated (273.72 KB)
20211206-IAASB-Agenda Item 2-I ISA 600 (Revised) Approved-Marked (767.3 KB)
20211206-IAASB-Agenda Item 2-J ISA 600 (Revised) Approved-Clean (761.74 KB)
20211206-IAASB-Agenda Item 2-K-Conforming and Consequential Amendments Approved-Clean (610.03 KB)

Agenda Item 3 - Fraud

20211206-IAASB-Agenda Item 3- Fraud-Issues Revised (Final) (174.7 KB)
20211206-IAASB-Agenda Item 3-A (REVISED (1))-Project Proposal (Clean version) (281.46 KB)
20211206-IAASB-Agenda Item 3-A (REVISED (1))-Project Proposal (Marked version from December 7) (288.2 KB)
20211206-IAASB-Agenda Item 3-A (REVISED (2))-Project Proposal (Clean) (286.33 KB)
20211206-IAASB-Agenda Item 3-A (REVISED (2))-Project Proposal (Marked from December 13-(REVISED)) (293.15 KB)
20211206-IAASB-Agenda Item 3-A (REVISED (3))-Project Proposal (Approved Clean Version) (252.33 KB)
20211206-IAASB-Agenda Item 3-A (REVISED (3))-Project Proposal (Marked from December 13-(REVISED (2)) (254.19 KB)
20211206-IAASB-Agenda Item 3-A-Draft Project Proposal (Final) (273.38 KB)
20211206-IAASB-Agenda Item 3-B-Overall Analysis (Final) (276.81 KB)
20211206-IAASB-Agenda Item 3-C- Additional Root Cause Analysis (Final) (163.44 KB)

Agenda Item 4 - Work Plan 2022-2023

20211206-IAASB-Agenda Item 4 -Issues Paper Work Plan-final (71.42 KB)
20211206-IAASB-Agenda Item 4-A (REVISED) -Draft Work Plan 2022-2023 (Final for Board Posted) (248.44 KB)
20211206-IAASB-Agenda Item 4-A (REVISED(2))-Work Plan 2022-2023 Approved Clean (574.92 KB)
20211206-IAASB-Agenda Item 4-A (REVISED(2))-Work Plan 2022-2023 Approved Marked (590.4 KB)
20211206-IAASB-Agenda Item 4-A -Draft Work Plan 2022-2023-final (355.65 KB)
20211206-IAASB-Supplement-A to Agenda Item 4-Draft Work Plan 2022-2023 (Marked) - final (263.67 KB)

Agenda Item 5 - Due Process

20211206-IAASB-Agenda Item 5 TD Due Process-final (74.21 KB)
20211206-IAASB-Agenda Item 5-A-TD Due Process-Work Plan-final (69.61 KB)

Minutes

Approved Public Minutes of the Hybrid Meeting for December 2021 (225.45 KB)

Presentations

20211206-IAASB-Agenda-Item-3-Fraud Presentation-Final-for-Dec.-13-Revised (1.26 MB)
Agenda Item 2-ISA-600-Board-Presentation turnaround-final (898.97 KB)
Agenda Item 2-ISA-600-Board-Presentation-final (1.31 MB)