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Below you can download all agenda papers in zip files based on the date they were added, or in one full zip that includes all agenda papers posted to date.
Download all files from Mar 27, 2023 batch as a .zip Download all files from Mar 23, 2023 batch as a .zip Download all files from Mar 22, 2023 batch as a .zip Download all files from Mar 20, 2023 batch as a .zip Download all files from Mar 03, 2023 batch as a .zip Download all files from Mar 01, 2023 batch as a .zip Download all files from Feb 27, 2023 batch as a .zip Download all files from Feb 22, 2023 batch as a .zip Download all files from Feb 21, 2023 batch as a .zip Download all files from Feb 17, 2023 batch as a .zipIAASB Quarterly Board Meeting - March 20-24, 2023
March 20 - 24, 2023
Agenda
Agenda Papers
Agenda Item 1 - Introduction and Opening Remarks
20230320-IAASB-Agenda Item 1 -Introduction and Opening Remarks (138K) 20230320-IAASB-Agenda Item 1-A-Draft-Minutes-of-the-Public-Session-for-December-2022-(Marked) (424K) 20230320-IAASB-Agenda Item 1-B-Draft-Minutes-of-the-Public-Session-for-December-2022-(Clean) (423K) 20230320-IAASB-Agenda Item 1-C-Draft-Minutes-of-the-Public-Session-for-February-7-2023-(Marked) (114K) 20230320-IAASB-Agenda Item 1-D-Draft-Minutes-of-the-Public-Session-for-February-7-2023-(Clean) (114K)Agenda Item 2 - Going Concern
20230320-IAASB-Agenda Item 2 - Going Concern - Issues (final) (362K) 20230320-IAASB-Agenda Item 2-A-Explanation of Other Changes (final) (273K) 20230320-IAASB-Agenda Item 2-B-Going Concern-Proposed ISA 570 (Revised 202X) Marked (final) (637K) 20230320-IAASB-Agenda Item 2-C-Going Concern-Proposed ISA 570 (Revised 202X) Clean (final) (605K) 20230320-IAASB-Agenda Item 2-D-Going Concern-Conforming and Consequential Amendments (final) (615K) 20230320-IAASB-Agenda Item 2-E-Supplement-Going Concern-Comparison to Extant (final) (297K) 20230323-IAASB-Agenda Item 2-C.1-Going Concern-Proposed ISA 570 (Revised 202X) Updated MARKED (587K) 20230323-IAASB-Agenda Item 2-D.1-Going Concern-Conforming and Consequential Amendments Updated MARKED (665K) 20230324-IAASB-Agenda Item 2-C.2-Going Concern-Proposed ISA 570 (Revised 202X) FINAL APPROVED MARKED (627K) 20230324-IAASB-Agenda Item 2-D.2-Going Concern-Conforming and Consequential Amendments FINAL APPROVED MARKED (677K)Agenda Item 3 - Disruptive Technologies
20230320-IAASB-Agenda Item 3 -Cover Disruptive Technologies (154K) 20230320-IAASB-Agenda-Item-3A-Disruptive Technologies-Presentation (805K)Agenda Item 4 - Sustainability Assurance
20230320 Agenda Item 4 Sustainability Assurance - Issues and Recommendations (338K) 20230320 Agenda Item 4-A Proposed ISSA 5000 - Explanation of Significant Changes (181K) 20230320 Agenda Item 4-B Proposed ISSA 5000 - Objectives-Definitions-Requirements marked (403K) 20230320 Agenda Item 4-C Proposed ISSA 5000 - Application Material markup (897K) 20230320 Agenda Item 4-D Proposed ISSA 5000 - Objectives-Definitions-Requirements clean (386K) 20230320 Agenda Item 4-E Proposed ISSA 5000 - Application Material clean (845K)Agenda Item 5 - Sustainability - Standard Setters Update
20230320 Agenda Item 5 Sustainability Assurance - Cover Note (92K)Agenda Item 6 - Audits of Less Complex Entities
20230320 IAASB Agenda Item 6 Audits of LCEs - Issues Paper (441K) 20230320 IAASB Agenda Item 6-A Explanation of Significant Changes to Proposed ISA for LCE (Targeted Areas) (277K) 20230320 IAASB Agenda Item 6-B - Proposed ISA for LCE (Targeted Areas) - Marked (584K) 20230320 IAASB Agenda Item 6-C - Proposed ISA for LCE (Targeted Areas) - Clean (530K) 20230320 IAASB Supplement 1 to Agenda Item 6 - NVivo Respondent Summary Analysis (Targeted Areas) (125K) 20230320 IAASB Supplement 1-01 to Agenda Item 6 - Respondent Detailed Comments (Q9-Part 2 & Specific Doc Requirements) (364K) 20230320 IAASB Supplement 1-02 to Agenda Item 6 - Respondent Detailed Comments (Q9-Part 3, Specified Responses from Q7(c)) (298K) 20230320 IAASB Supplement 1-03 to Agenda Item 6 - Respondent Detailed Comments (Q9-Part 4) (236K) 20230320 IAASB Supplement 1-04 to Agenda Item 6 - Respondent Detailed Comments (Q9-Part 5) (251K) 20230320 IAASB Supplement 1-05 to Agenda Item 6 - Respondent Detailed Comments (Q9-Accounting Estimates) (251K) 20230320 IAASB Supplement 1-06 to Agenda Item 6 - Respondent Detailed Comments (Q16-ISA 800 Series) (296K)Agenda Item 7 - Listed Entities and PIE
20230320-IAASB-Agenda Item 7 - Feedback and Issues (final) (493K) 20230320-IAASB-Agenda Item 7-A - Narrow Scope Amendments for Track 1 (mark-up from ED) (final) (205K) 20230320-IAASB-Agenda Item 7-B.1-NVivo Question 1 (final) (251K) 20230320-IAASB-Agenda Item 7-B.2-Nvivo Question 2B (final) (137K) 20230320-IAASB-Agenda Item 7-B.3-Nivo Question 2A(a) (final) (238K) 20230320-IAASB-Agenda Item 7-B.4-Nvivo Question 2A(b) (final) (161K) 20230320-IAASB-Agenda Item 7-B.5-Nvivo Question 3 (final) (175K) 20230320-IAASB-Agenda Item 7-B.6-Nvivo Question 4 (final) (147K) 20230320-IAASB-Agenda Item 7-C.1 to 7-C.6-Respondent Summary Sheet (final) (60K)Presentations
Agenda Item 2 - Going Concern (Monday)
(904K)
Agenda Item 5 - EFRAG Presentation
(578K)
Agenda Item 5 - GRI Presentation
(2.1 MB)
Agenda Item 5 - IFAC Presentation
(873K)
Agenda Item 5 - ISSB Presentation
(2.5 MB)
