1. Enhancing IAASB & IESBA Coordination and Connectivity
Joint IAASB & IESBA Meeting
September 2018

2. Enhancing IAASB & IESBA Coordination and Connectivity
2017 Joint Plenary
Principles and Criteria: Making Coordination Work
Priority Cross-Over Topics
Including Professional Skepticism, EQCR Objectivity & ISQC 1, The Restructured Code and IAASB Standards
Project Application
Strategy & Work Plan Cycles
Audit
Ethics
2018 Joint Plenary
Strategic Perspectives – Kevin Dancey
IAASB-IESBA Strategies & Work Plans
Directional Thinking & Identifying Future Coordination Opportunities
E.g. Technology, The Code & Assurance and Related Services, etc.
Joint Break-out Discussions
Exchange of Views and Ideas on Selected Discussion Topics of Relevance to Coordination

3. Enhancing Connectivity
Member liaisons
Megan Zietsman (IAASB), Sylvie Soulier (IESBA)
Regular and ongoing contact, cross-CAG attendance, guidance and input at technical and project levels as needed
Overall, better mutual understanding and respect resulting from open-minded dialogues
Staff level
Technical Directors designated lead staff coordinators
More systematic coordination-specific staff meetings
Additional initiatives
Periodic cross-Board update & awareness teleconferences
Joint CAG and joint NSS awareness & discussion sessions
Audit
Ethics

4. Audit Ethics Current Cross-Over & Common Interest Initiatives
Areas of Coordination
Current Cross-Over & Common Interest Initiatives
Professional Skepticism
EQCR Objectivity & ISQC 1, and ISA 220
The Code & Assurance and Related Services
The Restructured Code and IAASB Standards
Technology
Future Strategies and Work Plans
Audit
Ethics

5. Coordination Within IAASB and IESBA Initiatives Universe
AUDIT
ETHICS
Estimates
Non-Assurance Services
Risk Assessment
Restructured Code Roll-out
Group Audits
Code Materiality
Quality Management
Tax Planning Services
Coordination
SMP Audit
Strategy
Strategy
Fees
Topics
Data Analytics
Technology & Ethics
QC and EQCR
PIEs
E-Code
Skepticism for PAs
Professional Skepticism
Emerging Reporting
Service Delivery Models
Audit Evidence
NOCLAR Post Impl’n

6. Strategies and Work Plans
Sept 17
Mar 18
June 18
Sept 18
Dec 18
IESBA CP
Feedback
SWP
Final
SWP CP
Joint
CAG
Joint Plenary
Joint Plenary
SWP
Survey
Survey
Feedback
SWP CP
IAASB
IESBA Update Webinar
IAASB Update Webinar
Possible Joint Steering / Planning Cttee teleconference - TBC