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Enhancing IESBA’s Emerging Issues and Outreach Processes: Key Proposals and Objectives

This document details the discussion points from the IESBA meeting held in December 2013, focusing on the emerging issues and outreach strategies in the accounting profession. Key proposals include refinements to the working processes, the establishment of a Standing Working Group (EIOC), and the appointment of an academic liaison. It emphasizes the need for a consistent messaging approach by IESBA representatives and outlines the responsibilities and objectives of the new committee, including regular teleconferences and proactive outreach initiatives.

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Enhancing IESBA’s Emerging Issues and Outreach Processes: Key Proposals and Objectives

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  1. Emerging Issues and Outreach Gary Hannaford, Working Group Chair IESBA Meeting December 4-6, 2013 New York, USA

  2. Background • Board consideration of, and overall support for, proposed working processes.

  3. Background • Proposed refinements to Final Working Processes. • Appointment of an IESBA member as academic liaison. • Emerging Issues filtered into four brackets instead of three. • Clarification that CAG will act as sounding board on identified matters and may also flag matters not previously identified. • Emphasizing importance of consistency of messaging in outreach by IESBA representatives.

  4. Emerging Issues and Outreach Standing WG • Proposal for Standing WG to be called Emerging Issues and Outreach Committee (EIOC) • Draft Terms of Reference • Objectives: Oversee initiatives and report back to IESBA • Responsibilities • Emerging Issues: Identification, review and report • Outreach: Advise and monitor • Working Procedures: Teleconference at least once each quarter

  5. Emerging Issues and Outreach Standing WG • Forward Timeline • CAG Discussion: March 2014 • IESBA Discussion: April 2014

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