1. 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

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

3. 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

4. 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”

5. 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

6. 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

7. 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

8. 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

9. 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