IESBA Meeting New York, NY March 11-13, 2019

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Presentation transcript:

IESBA Meeting New York, NY March 11-13, 2019 e-Code Don Thomson, Working Group Chair Jeff Nordstedt, Finn Partners IESBA Meeting New York, NY March 11-13, 2019

Topics for Discussion Objective of e-Code initiative Key changes since December In progress Next steps Staged website demonstration

Objective of e-Code 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 Changes since December e-Code Key Changes since December Additional headings in TOC Foundational material Defined term pop-ups Non-authoritative material Search – standard or Boolean; substitute terms Share/copy/paste and permissions Bookmarking

In progress Non-authoritative material – all v selected paragraphs e-Code In progress Non-authoritative material – all v selected paragraphs Search Suggested additional substitute terms Requirements only filter (helpful or not) PIE filter (incremental as well as all PIE material?) Highlight Part 4A audit applies equally to review Search results – subjective weighting or section order Prohibitions list (all not just NAS) – refine preamble

In progress – Phase 2 Time travel as the Code is revised Translation and adoption at a national level Refine search results based on user feedback

e-Code Next Steps Prepare introductory video to assist users understand features Issue e-Code status report Reflect on feedback from CAG and IESBA March meeting Beta tester feedback due 9 April NSS feedback 13 May Consider inclusion of e-Code on IESBA new/current web-site Refine e-Code ahead of launch in June 2019

Staged Web-site demonstration e-Code Staged Web-site demonstration Demonstration

Matters for Consideration e-Code Matters for Consideration IESBA Members are asked for views about The e-Code Any other matters that might be relevant in refining the e-Code e-Code update/status report