Structure of the Code Phase 2

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Presentation transcript:

Structure of the Code Phase 2 Don Thomson, Task Force Chair IESBA Meeting New York, USA September 27, 2016

Structure of the Code Phase 2 Restructuring directly by the Structure Task Force Section 800 (extant 290.500) Reports Including Restrictions on Use and Distribution Section 900 (extant 291) Independence - Other Assurance IAASB conforming changes outside project’s remit Overseeing restructuring by other task forces Long Association, NOCLAR, Part C and Safeguards Drafting guidelines help achieve consistency

Agenda Items 3-D, pages 1-2, and 3-E, pages 2-5 Section 800 800.2 Added compliance with the fundamental principles R800.3 Positive statement, with (a) and (b) reordered R800.6-.8 Aligned language using “does/do not need to” R800.9 Aligned language using "evaluate and address" Conforming changes from Safeguards

Agenda Items 3-D, pages 2-3, and 3-E, pages 9-32 Part 4-B – Sections 900-999 Conforming changes from Part 4-A Safeguards Conforming Amendments for IAASB’s ISAE 3000 (Revised) listed as a matter for future Board attention Audits of “line items” – not specifically addressed in extant Code but records indicate agreement that Other Assurance Engagements include them – clarify?

Part 4-B – Other Significant Matters Do IESBA Members wish to raise any other significant matters that have not already been discussed?