IESBA Meeting New York December 3-5, 2018

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Presentation transcript:

IESBA Meeting New York December 3-5, 2018 Fees Project - Update Ian McPhee, IESBA Member and Task Force Chair IESBA Meeting New York December 3-5, 2018

Objectives of the Session Receive an update on the TF’s Activities since last IESBA meeting Planned work and coordination until March 2019

Project Timing IESBA CAG and IESBA: March 2019 Issues and extract of proposed changes May/June 2019 IESBA NSS IESBA: First read of proposed changes Sept 2019 Approval of Exposure Draft

Activities Since September 2018 Meeting October – SMPC and Forum of Firms Overall support of Fees Project Proposal November – TF Teleconference Discussion of issues re: level of fees December – TF Meeting in NYC Consideration of initial draft materials for March 2019 meetings

Task Force’s Approach Strengthen current provisions re level of audit fees Consider reinforcing the responsibilities of firms and audit engagement partner for resources allocated Enhance application materials re PAIBs’ role so as to avoid undue fee pressure Enhance req’ts for auditor communication with TCWG about fee-related matters Enhance transparency about fees (to TCWG and public) a

Planned Activities Until March 2019 Update of the Fee Staff Publication Based on the provision of the revised and restructured Code Coordination with NAS Task Force Overlapping issues: achieving transparency and appropriateness of safeguards