Those Charged with Governance Jan Munro IESBA June 2012 New York, USA.

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Presentation transcript:

Those Charged with Governance Jan Munro IESBA June 2012 New York, USA

Comment on breaches Exposure Draft Definition in Code not consistent with ISAs IESBA February 2012 agreed to review and align Breaches TF developed the material Background Those Charged with Governance

Project proposal Exposure Draft Process Those Charged with Governance

The persons with responsibility for overseeing the strategic direction of the entity and obligations related to the accountability of the entity. This includes overseeing the financial reporting process. Existing Definition Those Charged with Governance

The person(s) or organizations(s) (for example, a corporate trustee) with responsibility for overseeing the strategic direction of the entity and obligations related to the accountability of the entity. This includes overseeing the financial reporting process. For some entities in some jurisdictions, those charged with governance may include management personnel for example executive members of a governance board of a private or public sector entity, or an owner-manager. Proposed Definition Those Charged with Governance

In complying with requirements in this section to communicate with those charged with governance, the firm shall determine the appropriate person(s) within the entitys governance structure with whom to communicate. If the firm communicates with a subgroup of those charged with governance, for example an audit committee, or an individual, the firm shall determine whether communication with all of those charged with governance is also necessary so that they are adequately informed. Proposed Additional Paragraph Those Charged with Governance

Replace those charged with governance with those charged with governance….or a sub-group thereof Other Changes Those Charged with Governance

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