IAASB Quarterly Board Meeting - March 20-24, 2023

Mar 20 - 24, 2023

Agenda

IAASB March 2023 Meeting Schedule - Agenda (82.57 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20230320-IAASB-Agenda Item 1 -Introduction and Opening Remarks (137.23 KB)
20230320-IAASB-Agenda Item 1-A-Draft-Minutes-of-the-Public-Session-for-December-2022-(Marked) (423.88 KB)
20230320-IAASB-Agenda Item 1-B-Draft-Minutes-of-the-Public-Session-for-December-2022-(Clean) (422.47 KB)
20230320-IAASB-Agenda Item 1-C-Draft-Minutes-of-the-Public-Session-for-February-7-2023-(Marked) (113.24 KB)
20230320-IAASB-Agenda Item 1-D-Draft-Minutes-of-the-Public-Session-for-February-7-2023-(Clean) (113.13 KB)

Agenda Item 2 - Going Concern

20230320-IAASB-Agenda Item 2 - Going Concern - Issues (final) (361.62 KB)
20230320-IAASB-Agenda Item 2-A-Explanation of Other Changes (final) (272.59 KB)
20230320-IAASB-Agenda Item 2-B-Going Concern-Proposed ISA 570 (Revised 202X) Marked (final) (636.35 KB)
20230320-IAASB-Agenda Item 2-C-Going Concern-Proposed ISA 570 (Revised 202X) Clean (final) (604.16 KB)
20230320-IAASB-Agenda Item 2-D-Going Concern-Conforming and Consequential Amendments (final) (614.87 KB)
20230320-IAASB-Agenda Item 2-E-Supplement-Going Concern-Comparison to Extant (final) (296.71 KB)
20230323-IAASB-Agenda Item 2-C.1-Going Concern-Proposed ISA 570 (Revised 202X) Updated MARKED (586.09 KB)
20230323-IAASB-Agenda Item 2-D.1-Going Concern-Conforming and Consequential Amendments Updated MARKED (664.79 KB)
20230324-IAASB-Agenda Item 2-C.2-Going Concern-Proposed ISA 570 (Revised 202X) FINAL APPROVED MARKED (626.07 KB)
20230324-IAASB-Agenda Item 2-D.2-Going Concern-Conforming and Consequential Amendments FINAL APPROVED MARKED (676.44 KB)

Agenda Item 3 - Disruptive Technologies

20230320-IAASB-Agenda Item 3 -Cover Disruptive Technologies (153.19 KB)
20230320-IAASB-Agenda-Item-3A-Disruptive Technologies-Presentation (804.29 KB)

Agenda Item 4 - Sustainability Assurance

20230320 Agenda Item 4 Sustainability Assurance - Issues and Recommendations (337.02 KB)
20230320 Agenda Item 4-A Proposed ISSA 5000 - Explanation of Significant Changes (180.79 KB)
20230320 Agenda Item 4-B Proposed ISSA 5000 - Objectives-Definitions-Requirements marked (402.95 KB)
20230320 Agenda Item 4-C Proposed ISSA 5000 - Application Material markup (896.46 KB)
20230320 Agenda Item 4-D Proposed ISSA 5000 - Objectives-Definitions-Requirements clean (385.27 KB)
20230320 Agenda Item 4-E Proposed ISSA 5000 - Application Material clean (844.32 KB)

Agenda Item 5 - Sustainability - Standard Setters Update

20230320 Agenda Item 5 Sustainability Assurance - Cover Note (91.32 KB)

Agenda Item 6 - Audits of Less Complex Entities

20230320 IAASB Agenda Item 6 Audits of LCEs - Issues Paper (440.43 KB)
20230320 IAASB Agenda Item 6-A Explanation of Significant Changes to Proposed ISA for LCE (Targeted Areas) (276.32 KB)
20230320 IAASB Agenda Item 6-B - Proposed ISA for LCE (Targeted Areas) - Marked (583.47 KB)
20230320 IAASB Agenda Item 6-C - Proposed ISA for LCE (Targeted Areas) - Clean (529.35 KB)
20230320 IAASB Supplement 1 to Agenda Item 6 - NVivo Respondent Summary Analysis (Targeted Areas) (124.6 KB)
20230320 IAASB Supplement 1-01 to Agenda Item 6 - Respondent Detailed Comments (Q9-Part 2 & Specific Doc Requirements) (363.6 KB)
20230320 IAASB Supplement 1-02 to Agenda Item 6 - Respondent Detailed Comments (Q9-Part 3, Specified Responses from Q7(c)) (297.99 KB)
20230320 IAASB Supplement 1-03 to Agenda Item 6 - Respondent Detailed Comments (Q9-Part 4) (235.68 KB)
20230320 IAASB Supplement 1-04 to Agenda Item 6 - Respondent Detailed Comments (Q9-Part 5) (250.44 KB)
20230320 IAASB Supplement 1-05 to Agenda Item 6 - Respondent Detailed Comments (Q9-Accounting Estimates) (250.02 KB)
20230320 IAASB Supplement 1-06 to Agenda Item 6 - Respondent Detailed Comments (Q16-ISA 800 Series) (295.5 KB)

Agenda Item 7 - Listed Entities and PIE

20230320-IAASB-Agenda Item 7 - Feedback and Issues (final) (492.65 KB)
20230320-IAASB-Agenda Item 7-A - Narrow Scope Amendments for Track 1 (mark-up from ED) (final) (204.78 KB)
20230320-IAASB-Agenda Item 7-B.1-NVivo Question 1 (final) (250.06 KB)
20230320-IAASB-Agenda Item 7-B.2-Nvivo Question 2B (final) (136.78 KB)
20230320-IAASB-Agenda Item 7-B.3-Nivo Question 2A(a) (final) (237.01 KB)
20230320-IAASB-Agenda Item 7-B.4-Nvivo Question 2A(b) (final) (160.09 KB)
20230320-IAASB-Agenda Item 7-B.5-Nvivo Question 3 (final) (174.31 KB)
20230320-IAASB-Agenda Item 7-B.6-Nvivo Question 4 (final) (146.89 KB)
20230320-IAASB-Agenda Item 7-C.1 to 7-C.6-Respondent Summary Sheet (final) (59.75 KB)

Minutes

Approved IAASB-Minutes-of-the-Public-Session-for-March-2023 (324.3 KB)

Presentations

Agenda Item 2 - Going Concern (Monday) (903.31 KB)
Agenda Item 5 - EFRAG Presentation (577.56 KB)
Agenda Item 5 - GRI Presentation (2.02 MB)
Agenda Item 5 - IFAC Presentation (872.64 KB)
Agenda Item 5 - ISSB Presentation (2.38 MB)
Agenda Item 6 - Audits of LCEs (617.7 KB)