Emerging Issues and Outreach Working Group

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Presentation transcript:

Emerging Issues and Outreach Working Group Gary Hannaford, Working Group Chair IESBA Meeting June 10-12, 2013 New York, USA

WG was asked to develop Terms of Reference Background March 2013 IESBA meeting agreed to establish Emerging Issues and Outreach Working Group WG was asked to develop Terms of Reference Focus of the WG is two-pronged Emerging Issues Outreach

Can’t set standards in a vacuum Emerging Issues Can’t set standards in a vacuum Support Board’s leadership role in ethics standard setting Would be seen as more responsive and relevant Proactive consideration of emerging issues will assist the Board in identifying matters in which to engage and influence

Increase awareness and acceptance of IESBA Outreach Increase awareness and acceptance of IESBA Opportunity to hear of stakeholder concerns Enhance Board’s awareness of the needs, cultures and values of various stakeholders Support stakeholders’ acceptance of IESBA’s standard setting role

Terms of Reference – Emerging Issues Objective Formulate and recommend to the Board processes on how emerging issues may be identified and filtered for the Board’s consideration

Terms of Reference – Emerging Issues Responsibilities Explore and develop processes to: Identify, collect and select emerging issues for the Board’s consideration Discuss selected emerging issues within the Board, and the timing of such discussions Determine who should be involved in the identification of emerging issues

Terms of Reference – Outreach Objective Formulate and recommend to the Board processes on how outreach opportunities may be identified and selected that would be of strategic importance or of benefit to IESBA and thus worth pursuing

Terms of Reference – Outreach Responsibilities Explore and develop processes to: Identify stakeholders on which to focus outreach Identify and select opportunities for such outreach Determine how to involve IESBA members in outreach beyond the IESBA Chair Determine how IESBA members are supported Report back on outreach activities to the Board

Terms of reference – Ongoing role Explore whether the WG or another working group should have an ongoing role in this initiative Need to develop a process to measure effectiveness of the initiative with respect to both emerging issues and outreach

Terms of Reference – Other Matters Importance of developing cost effective approaches given limitations on resources Consider the role of the Planning Committee Opportunities for leveraging existing relationships with stakeholders like NSS and member bodies Role of Chair as primary spokesperson for IESBA Flexibility to enable adjustments over time

Timeline June 2013 – IESBA consideration of Terms of Reference July-Aug 2013 – WG consideration of process options Sept 2013 – Preliminary recommendations to IESBA Dec 2013 – Final recommendations to IESBA April 2014 onwards – Implementation

Matters for consideration by IESBA IESBA members are asked for views on: The WG’s proposed Terms of Reference; and Whether there are other matters that should be considered IESBA members are asked for any reactions to the proposed timeline