ASB meeting agenda and materials March 9, 2022

Meeting Date: March 9, 2022
The meeting will be live-streamed and can be observed via this link.

ASB March 2022 meeting agenda
ASB March 2022 meeting materials

Agenda Item 1 – Group Audits

  • Agenda Item 1 – Discussion Memorandum
  • Agenda Item 1A – A draft of the proposed SAS marked from the draft presented at the January 2022 ASB meeting (The requirement paragraphs in the proposed SAS are marked from the turnaround draft provided to the ASB on January 27, 2022. The application paragraphs are marked from the initial draft provided to the ASB for its January 2022 meeting.)
  • Agenda Item 1B – A clean draft of the proposed SAS
  • Agenda Item 1B – Turnaround Group Audits SAS (Clean) March 2022 ASB Edits for ED from Board Comments
  • Agenda Item 1C – Appendix C — Amendments to Various Statements on Auditing Standards (SASs), to Reflect Proposed SAS Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors)
  • Agenda Item 1C – Turnaround Conform Changes March 2022 ASB Edits for ED from Board Comments
  • Agenda Item 1E – Final ISA 600 (Revised) marked to show changes resulting in the proposed group audits SAS

Agenda Item 2 – NOCLAR

  • Agenda Item 2 – Discussion Memorandum
  • Agenda Item 2-1 –Addendum to discussion memorandum re effective date- February 2022
  • Agenda Item 2A – Draft proposed revisions to AU-C section 210, Terms of Engagement - Clean

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