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Future Strategy and Work Plan. Ken Siong , IESBA Technical Director. IESBA CAG Meeting September 11, 2013 New York. Background. January 2013 strategy survey April 2013 CAG: high-level overview of survey responses May 2013 NSS discussion IESBA consideration of survey responses June 2013

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future strategy and work plan

Future Strategy and Work Plan

Ken Siong, IESBA Technical Director

IESBA CAG Meeting

September 11, 2013

New York

background
Background
  • January 2013 strategy survey
  • April 2013 CAG: high-level overview of survey responses
  • May 2013 NSS discussion
  • IESBA consideration of survey responses June 2013
  • Key tentative decisions
    • Maintain current work plan but extend 2011-2012 SWP to end of 2014
    • Articulate longer term vision for strategy to guide Board actions
    • Shortlist of possible projects identified for further consideration
draft swp consultation paper
Draft SWP Consultation Paper
  • To be considered at IESBA meeting next week
  • Proposal to extend strategy period to four years from current three
    • SWP 2015-2018
  • Four strategic themes proposed
    • Promoting and facilitating adoption and implementation
    • Maintaining high-quality Code for global application
    • Evolving Code for continued relevance in changing environment
    • Increasing engagement and cooperation with stakeholders
draft swp cp key considerations
Draft SWP CP – Key Considerations
  • Some current projects / initiatives to extend into 2015 and beyond
  • A number of factors guiding identification of potential actions and priorities, e.g.
    • Potential benefits to the public interest
    • Extent to which public trust and confidence in profession will be further enhanced
  • Need to maintain flexibility important
  • Key assumption: high priority and resource allocation to Structure of the Code work
draft swp cp key proposed actions
Draft SWP CP – Key Proposed Actions
  • Prioritize Structure of the Code work
  • Address enforceability and related matters
  • Develop greater understanding of extent of adoption of 2009 Code
  • Maintain strong focus on stakeholder outreach
  • Review guidance regarding safeguards in the Code
  • Undertake broad review of topic of fee dependency
  • Explore guidance on topic of collective investment vehicles
forward timeline
Forward Timeline
  • IESBA consideration of draft CP Sept 2013
  • PIOB approval of extension of 2011-2012 SWP Nov 2013
  • IESBA approval of CP Dec 2013
  • CAG update March 2014
  • IESBA consideration of CP responses April 2014
  • NSS discussion May 2014
  • IESBA first-read of revised SWP July 2014
  • CAG discussion Sept 2014
  • Final IESBA approval Oct 2014
matters for consideration
Matters for Consideration
  • Are the proposed strategic themes appropriate?
  • Do the potential actions identified represent appropriate priorities for the period?
  • Are the relative priorities of identified actions appropriate?
  • Are there actions not identified that should be included?
  • Are there any other matters that the Board should consider in finalizing CP?
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