IAASB Quarterly Board Meeting - March 20-24, 2023

March 20 - 24, 2023


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)



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