PPT-SEC Independence Update IESBA CAG

New York VTC March 9 2020 Jenifer MinkeGirard Vassilios Karapanos Office of the Chief Accountant US Securities and Exchange Commission Disclaimer The US Securities and Exchange Commission . Helene Agélii - Task Force Chair. IESBA Meeting. New York, USA . March 13, 2017. Phase 1:. Restructured text approved at December 2016 IESBA meeting and included in Structure ED-2. Phase 2 - Applicability of Part C to PAPPs:. Don Thomson, Task Force Chair. IESBA Meeting. New York, USA. June 29-30/July 1, 2015. Enhance . understandability. Facilitate . compliance and . enforcement. Improve usability. Facilitate adoption, effective implementation . IESBA . Deputy Chair. Ken Siong, Technical . Director. IESBA CAG Meeting. New York. March 6, 2017. Major public interest priorities in SWP 2014-2018. Address . PAs’. responsibilities re NOCLAR…. BRITISH RULE OVER INDIA. Britain ruled India for many years, & Indians pressing for self-rule . . felt deserved it after involvement in WWII. Britain rethinking expense of maintaining distant colonies. India: Early 20. th. century. 1900-1941, India’s population increased dramatically . Environmental . pressure, . deforestation-declining . farm . land. Society . divided . into classes. : peasants, wealthy property owners. CPA, CGMA. Director, AICPA Professional . Ethics. IESBA Meeting. London. January 12-14, 20. 15. U.S. . Regulators/Standard-Setters. AICPA/IESBA Convergence. American Institute of CPAs (AICPA). State . CPA, CGMA. Director, AICPA Professional . Ethics. IESBA Meeting. London. January 12-14, 20. 15. U.S. . Regulators/Standard-Setters. AICPA/IESBA Convergence. American Institute of CPAs (AICPA). State . CPA, CGMA. Director, AICPA Professional . Ethics. IESBA Meeting. London. January 12-14, 20. 15. U.S. . Regulators/Standard-Setters. AICPA/IESBA Convergence. American Institute of CPAs (AICPA). State . IESBA Meeting . June 19-21, 2017. To consider significant issues raised by respondents to Safeguards ED-2 . To . seek input on Task Force’s suggested . revisions to proposed . S600 . Focus of discussion will be on substantive issues in Agenda Item 4-A. eCode Don Thomson, Phase 1 WG Chair Brian Friedrich, Phase 2 WG Chair IESBA Meeting Nashville, USA June 17-19, 2019 Phase 1 final report Key changes since March Promotion Preliminary views for Phase 2 Richard Fleck, IESBA Deputy Chair & Task Force Chair. IESBA Meeting. New York, USA . December 3-5, 2018 . Report on recent activities . Provide input to . p. reliminary draft of new Introduction to the Code and revisions to s100. IESBA . Meeting. New York, USA. December 3-5, . 2018. To receive an update on Technology WG activities. To provide input to the WG’s proposed Terms of Reference for approval during the IESBA meeting. IESBA Chair. Ken Siong. , Program and Senior Director. IESBA CAG Meeting – March 2022. IESBA Future Strategy. 2. Agenda. SWP 2019-2023. Draft Strategy Survey. Strategy and Work Plan 2019-23. 3. Remaining Commitments. Willie Botha . IAASB . Technical Director. IAASB-IESBA Joint CAG Session - . Sept. 2021. Definitions of Listed Entity and Public Interest Entity. 2. To receive a high-level summary of significant ED comments; .