IESBA Meeting New York, NY December 3-5, 2018

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Presentation transcript:

IESBA Meeting New York, NY December 3-5, 2018 eCode Don Thomson, Working Group Chair Jeff Nordstedt, Finn Partners IESBA Meeting New York, NY December 3-5, 2018

Topics for Discussion Objective of eCode initiative Key features Non-authoritative material Staged website demonstration Next steps and timeline

Objective of eCode Initiative Innovative web based tool with “app-like” features and functionalities To enhance accessibility and ease of use To facilitate learning, compliance and enforcement To achieve consistent understanding and implementation of provisions in Code For new/ infrequent users as well as experienced users Support adoption and implementation of Code

Key Features Home page modeled after the Guide to the Code Interactive TOC – headings and subheadings Expandable content (i.e.,accordion approach) Pop-ups for defined terms Footers to move to next page Color Toolbox to navigate to related sections to illustrate “building blocks approach”

Key Features Ability to bookmark Share Copy/ print)Get help eCode Key Features Ability to bookmark Share Copy/ print)Get help Search features Filters Auto-correct/ auto-completion; suggested terms to facilitate queries “Breadcrumbs" to provide context

Non-authoritative material eCode Non-authoritative material IESBA prepared material prioritized by topic FAQs Basis for Conclusions/At a Glance Videos Link at a granular level Specific paragraphs identified Some update to references required

Next Steps Continue to liaise with IFAC regarding user access eCode Next Steps Continue to liaise with IFAC regarding user access Use Board input to refine features and functionalities Consider opportunities to enhance eCode Arrange beta testing and respond to feedback

Timeline Q1 – Beta testing and response eCode Timeline Q1 – Beta testing and response Q1 – Communicate with stakeholders about status March Board meeting /CAG – Consider near-final eCode and matters relevant to its release May – Demonstrate eCode to NSS June – Launch eCode

Matters for Consideration IESBA Members are asked for views about The staged website for the eCode The process for identifying and linking non-authoritative material The scope and timing for the development of the eCode Any other matters that might be relevant to the development of the eCode