IAASB Quarterly Board Meeting - December 6-14, 2021

December 6 - 14, 2021

Meeting Summary

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20211206-IAASB-Agenda Item 1-A-Draft Public Minutes of the Virtual Meeting for September 2021-Final (Clean) (315K) 20211206-IAASB-Agenda Item 1-B-Draft Public Minutes of the Virtual Meeting for September 2021-Final (Marked) (317K) 20211206-IAASB-Agenda Item 1-C-Draft Public Minutes of Virtual Meeting Held on October 19-20 2021-Final (Clean) (186K)

Agenda Item 2 - ISA 600 (Revised)

20211206-IAASB-Agenda Item 2 -Issues Paper and Due Process Considerations-final (176K) 20211206-IAASB-Agenda Item 2-A-Explanation Significant Changes-final (149K) 20211206-IAASB-Agenda Item 2-B-Proposed ISA 600 (Revised) Marked-final (452K) 20211206-IAASB-Agenda Item 2-C-Proposed ISA 600 (Revised) Clean-final (364K) 20211206-IAASB-Agenda Item 2-D-Conforming and Consequential Amendments-final (313K) 20211206-IAASB-Agenda Item 2-E-Comparison Between Requirements ED-600 Current draft-final (229K) 20211206-IAASB-Agenda Item 2-F-Proposed ISA 600 (Revised) Turnaround selected paragraphs-final (436K) 20211206-IAASB-Agenda Item 2-G Proposed ISA 600 (Revised) Updated (436K) 20211206-IAASB-Agenda Item 2-G Updated-Proposed ISA 600 (Revised) Updated (439K) 20211206-IAASB-Agenda Item 2-H-Conforming and Consequential Amendments-updated (274K) 20211206-IAASB-Agenda Item 2-I ISA 600 (Revised) Approved-Marked (768K) 20211206-IAASB-Agenda Item 2-J ISA 600 (Revised) Approved-Clean (762K) 20211206-IAASB-Agenda Item 2-K-Conforming and Consequential Amendments Approved-Clean (611K)

Agenda Item 3 - Fraud

20211206-IAASB-Agenda Item 3- Fraud-Issues Revised (Final) (175K) 20211206-IAASB-Agenda Item 3-A (REVISED (1))-Project Proposal (Clean version) (282K) 20211206-IAASB-Agenda Item 3-A (REVISED (1))-Project Proposal (Marked version from December 7) (289K) 20211206-IAASB-Agenda Item 3-A (REVISED (2))-Project Proposal (Clean) (287K) 20211206-IAASB-Agenda Item 3-A (REVISED (2))-Project Proposal (Marked from December 13-(REVISED)) (294K) 20211206-IAASB-Agenda Item 3-A (REVISED (3))-Project Proposal (Approved Clean Version) (253K) 20211206-IAASB-Agenda Item 3-A (REVISED (3))-Project Proposal (Marked from December 13-(REVISED (2)) (255K) 20211206-IAASB-Agenda Item 3-A-Draft Project Proposal (Final) (274K) 20211206-IAASB-Agenda Item 3-B-Overall Analysis (Final) (277K) 20211206-IAASB-Agenda Item 3-C- Additional Root Cause Analysis (Final) (164K)

Agenda Item 4 - Work Plan 2022-2023

20211206-IAASB-Agenda Item 4 -Issues Paper Work Plan-final (72K) 20211206-IAASB-Agenda Item 4-A (REVISED) -Draft Work Plan 2022-2023 (Final for Board Posted) (249K) 20211206-IAASB-Agenda Item 4-A (REVISED(2))-Work Plan 2022-2023 Approved Clean (575K) 20211206-IAASB-Agenda Item 4-A (REVISED(2))-Work Plan 2022-2023 Approved Marked (591K) 20211206-IAASB-Agenda Item 4-A -Draft Work Plan 2022-2023-final (356K) 20211206-IAASB-Supplement-A to Agenda Item 4-Draft Work Plan 2022-2023 (Marked) - final (264K)

Agenda Item 5 - Due Process

20211206-IAASB-Agenda Item 5 TD Due Process-final (75K) 20211206-IAASB-Agenda Item 5-A-TD Due Process-Work Plan-final (70K)
 
 

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

Agree