IESBA Meeting (December 2013) Agenda Item

1-E

Schedule of 2013 IESBA Outreach and Related Activities

January 2013

 China outreach – Beijing (Holmquist, Sylph)

o Wang Jun, Vice Minister of Finance

o Chinese Institute of Certified Public Accountants (CICPA) o Chinese Securities Commission

 Japan outreach – Tokyo (Holmquist, Sylph)

o Japanese Institute of Certified Public Accountants (JICPA) o Japan Audit and Supervisory Board Members Association

o Japanese Financial Services Agency (FSA)

o JICPA Ethics Committee o JICPA Professional Accountants in Business (PAIB) Council

o JICPA seminar

o Interview for JICPA magazine

 Meeting with IFAC Compliance Advisory Panel (CAP) – New York, USA (Siong)

 Interview for the Accounting and Business journal of the Association of Chartered Certified Accountants (ACCA) (Holmquist)

February 2013

 Fédération des Experts-Comptables Européens (FEE) Audit Committee roundtable – Brussels, Belgium (Holmquist)

 Meeting with Financial Stability Board – Basel, Switzerland (Holmquist, Sylph)

 Meeting with David Wright, IOSCO Secretary General – Madrid, Spain (Holmquist, Sylph)

 Meeting with Instituto de Censores Jurados de Cuentas de España (ICJCE) – Madrid, Spain (Holmquist, Sylph)

 Teleconference with Pat Sucher, Chair of Basel Committee’s Auditing Subcommittee, regarding the Basel Committee on Banking Supervision’s proposed consultation paper on the external audit of banks (Holmquist)

 Meeting with IFAC SMP Committee – New York, USA (Holmquist, Thomson, Jackson)

 Meeting with IOSCO Committee 1 – Washington DC, USA (Holmquist, Franchini, Sylph)  Interview for the Strategic Finance magazine of the Institute of Management Accountants (U.S.) regarding the IESBA’s Exposure Draft, Responding to a Suspected Illegal Act (Holmquist)

Prepared by: IESBA Staff (November 2013) Page 1 of 7 IESBA Outreach and Related Activities IESBA Meeting (December 2013)

March 2013

 Meeting with IFAC PAIB Committee – New York, USA (Holmquist, Gaa)  Interview for the Management Accountant journal of the Institute of Cost & Management Accountants of Pakistan (Holmquist)

 Meeting with Chuck McDonough, Vice-President, World Bank, and PIOB member; John Hegarty, World Bank representative on Monitoring Group; and Irina Lopez, World Bank staff – Washington DC, USA (Holmquist)

 Meeting with Chris Hemus, Deputy Director, Finance Department, and staff, International Monetary Fund (IMF) – Washington DC, USA (Holmquist)

 Meeting with Jeff Mahoney, General Counsel, Council of Institutional Investors (CII) – Washington DC, USA (Holmquist)

April 2013

 Meeting with Julie Erhardt, IOSCO Committee 1 Chair – Washington DC, USA (Holmquist)

 Meeting with Sajjad Karim, Member of the European Parliament, and legal aide Cameron Smith – New York, USA (Holmquist, Sylph, Siong)

 Meeting with Forum of Firms – Vienna, Austria (Hughes)

 Meeting with Michael Nieheus, Chair, FEE Ethics Committee, and formerly IESBA Deputy Chair – Brussels, Belgium (Holmquist)

 France outreach, Paris (Holmquist, Sapet)

o Press interviews with Option Finance and Revue Française de Comptabilité o Compagnie Nationale des Commissaires aux Comptes (CNCC) Ethics Working Party

o Meeting with Yves Nicolas, Chairman of the French Institute

o Meeting with Rene Ricol, former IFAC President o Meeting with Steven Maijoor, Chair, European Securities and Markets Authority (ESMA), and staff

o Meeting with Mme. Christine Thin, President, Haut Conseil du Commissariat aux Comptes (H3C), and staff

o Meeting with Michel Prada, Chair of the IFRS Foundation trustees

o Meeting with Sylvie Matherat, Chair of the Basel Committee’s liquidity group

 Plenary meeting of the International Forum of Independent Audit Regulators (IFIAR) – Noordwijk, the Netherlands (Holmquist, Franchini, Sylph)

 Interview for April 2013 IFAC Newsletter (Holmquist)

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May 2013

 Ireland outreach, Dublin (Holmquist) o Meeting with Pat Costello, CEO, Chartered Accountants Ireland; Heather Briers, Director, Chartered Accountants Regulatory Board; and Richard George, former IESBA Chair

o Meeting with Eamonn Siggins, CEO, CPA Ireland o Meeting with Helen Hall, CEO, Irish Auditing & Accounting Supervisory Authority

 Interview with IESBA Chair Jörgen Holmquist, The Role of Ethics in Restoring Confidence, published in IFAC member body journals or magazines in Hungary, Pakistan, Malaysia, Malta, Singapore, Ireland, and Korea

 Teleconference with Chris Hemus and IMF staff (Gardner)

 Germany outreach, Berlin (Holmquist, Sylph) o Roundtable with representatives of Wirtschaftsprüferkammer (WPK), Institut der Wirtschaftsprüfer (IdW), Federal Ministries of Justice and Economy, and Auditor Oversight Commission o WPK Jour Fixe meeting with representatives of WPK, IdW, Federal Ministries of Justice and Economy, Auditor Oversight Commission, and the profession

o Meeting with Thomas Blöink, Germany’s representative on IOSCO Committee 1 and Head of Accounting Law and Auditing Law Section, Federal Ministry of Justice of Germany

o Meeting with Klaus-Peter Naumann, CEO, IdW; Michael Nieheus; and IdW staff

 Interview for WPK magazine (Holmquist)  IESBA–National Standard Setters (NSS) Meeting – New York, USA (Holmquist, Franchini, Thomson, Sylph, Siong, Jackson)

June 2013

 Teleconference with IOSCO Committee 1 (Sapet, Franchini, Siong)

 Meeting with UK Financial Reporting Council (UK FRC) representatives Stephen Haddrill, CEO; Melanie McLaren, Executive Director, Codes and Standards, and UK FRC Board member; and Marek Grabowski, Director of Audit Policy, Codes and Standards Division – New York, USA (Siong)

 Interview for ACCA’s Accountancy Futures magazine (Holmquist)

 Interview for ACCA’s Accountancy Futures magazine on the topic of accountants and whistle- blowing (Siong)

 Meeting with János Lukács, President, and Ferenc Eperjesi, Vice President for International Affairs, Chamber of Hungarian Auditors – New York, USA (Holmquist, Sylph, Siong)

 ACCA Council meeting – London, UK (Holmquist)

 Meeting with Robert Hodgkinson, Executive Director, Technical, ICAEW – London, UK (Holmquist, Bromell)

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 Meeting with Paul George, Executive Director, Conduct Committee, and Melanie McLaren, UK FRC – London, UK (Holmquist)

 Meeting with Steve Maslin, Chair of the Global Public Policy Committee (GPPC) – London, UK (Holmquist)

 Meeting with the Standards Working Group of the Six Largest Accounting Firms – New York, USA (Siong)

 Meeting with Daping Gao, Director, Accounting Regulatory Department, and accompanying staff, Ministry of Finance, China – New York, USA (Siong)

 Portugal outreach, Lisbon (Holmquist, Sylph):

o Meeting with board of Ordem dos Técnicos Oficiais de Contas (OTOC)

o Interview for OTOC magazine article and webTV content o OTOC Conference on ethics

o Meeting with, Azevedo Rodrigues, President, and Rodrigues de Jesus, Vice President, Ordem Dos Revisores Oficiais de Contas (OROC) o OROC seminar

o Meeting with the OROC Executive board

o Meeting with representatives of Bank of Portugal, Portuguese Audit Public Oversight Body, Stock Exchange Regulator and Public Sector Audit organization

o Interview for Portuguese press and OROC newsletter

 Spain outreach, Madrid (Holmquist, Sylph) o Meeting with Rafael Camara, ICJCE President, Leticia Iglesias, ICJCE CEO, and Cesar Ferrer, ICJCE representative in FEE’s Ethics Working Party

o Meeting with Elvira Rodríguez, President of Comisión Nacional del Mercado de Valores (CNMV)

o Meeting with Ángel Benito, General Director of Markets, and Paulino Rodriguez, General Director of Financial and Accounting Reports, CNMV

o Meeting with Fernando Restoy, Deputy Governor, Bank of Spain

o Meeting with José María Roldán, General Director of Banking Regulation and Financial Stability, and Fernando Vargas, Director of Banking Supervision, Bank of Spain o Meeting with Ana María Fernández-Pina, President of the Institute of Accounting and Auditing (ICAC)

o Meeting with Eva Castellanos, Deputy Director General of Technical Supervision, and Enrique Rubio, Deputy Director General of Technical Auditing Standards, ICAC

o Conference with ICJCE members

o Interview for ICJCE magazine Auditores (Holmquist)

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o Interview for El País national newspaper (Holmquist)

July-August 2013

 HLB International, Auditing and Financial Reporting Conference, Update on IESBA Activities – Copenhagen, Denmark (Sylph)

 Meeting with Gerben Everts, Director, Netherlands Authority for Financial Markets (AFM), Janine van Diggelen, Vice-Chair of IFIAR, and senior AFM staff –- Amsterdam, Netherlands (Holmquist, Sylph)

 Meeting with leadership of Nederlandse Beroepsorganisatie van Accountants (NBA) –- Amsterdam, Netherlands (Holmquist, Sylph)

 Interview for the Accountant magazine (Holmquist)

 Interview for the Global Accountant magazine (Holmquist)  CReCER – Cartagena, Colombia (Hannaford)

 American Accounting Association (AAA) Annual Meeting – Anaheim, USA (Gaa, Jackson)

September 2013

 Meeting with Julie Erhardt, IOSCO Committee 1 Chair – Washington DC, USA (Holmquist, Franchini)

 Meeting with Lewis Ferguson, Chair, IFIAR – Washington DC, USA (Holmquist, Franchini, Jackson)

 Meeting with Jim Doty, PCAOB Chair, and other PCAOB members and staff – Washington DC, USA (Holmquist, Franchini, Jackson)

 Public lecture, Ethical Issues for Accountants Working in Business, Government and Not-for-Profit Organizations, jointly hosted by CPA Australia and the International Governance and Performance Research Centre at Macquarie University – Sydney, Australia (Gaa)

 Australia outreach: o Accounting Professional and Ethical Standards Board (APESB) evening function – keynote address by IESBA Chair – Sydney (Holmquist)

o Meeting with John Price, Commissioner, Australian Securities and Investments Commission (ASIC), and Doug Niven, Senior Executive Leader, Financial Reporting and Audit, ASIC – Sydney (Holmquist, Siong)

o Meeting with Lynn Wood, Chairman, and Michael Coleman, Deputy Chairman, Australian Financial Reporting Council – Sydney (Holmquist, Siong)

o APESB luncheon – Sydney (IESBA members, technical advisors and staff)

o Meeting with Lee White, CEO, Institute of Chartered Accountants in Australia – Sydney (Holmquist, Siong)

o Audit Committee Chairs and Chief Financial Officers roundtable – Sydney (Holmquist, Spargo, Siong)

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o Interview with Australian Financial Review (Holmquist)

o Interview with Business Review Weekly (Holmquist)

October 2013

 Interview for the Norwegian Institute of Public Accountants magazine (Holmquist)

 Forum of Firms meeting – New York, USA (Holmquist, Franchini)  FEE Members’ Assembly – Brussels, Belgium (Holmquist)

 Meeting with Eddy Wymeersch, PIOB Chair – Brussels, Belgium (Holmquist)

 Meeting with IFIAR Standards Coordination Working Group – Paris, France (Holmquist, Franchini)

 Meeting with GPPC – Paris, France (Holmquist, Franchini)

 Meeting with Adrien de Tricornot, reporter for Le Monde – Paris, France (Holmquist)

 Teleconference with Pat Sucher, Chair of Basel Committee’s Auditing Subcommittee (Holmquist)  Article in CPA Australia’s In the Black magazine, How Should Accountants Respond to Illegal Acts? (Tsahuridu)

November 2013

 Teleconference with Cameron Smith, legal aide to Sajjad Karim, Member of the EU Parliament (Siong)  Korea outreach, Seoul (Holmquist, Sylph), including: o Korean Institute of Certified Public Accountants (KICPA) Seminar, Audit, Assurance and Ethics – Current Issues and Future Strategies

o Meeting with Korean Financial Services Commission o Meeting with Korean Financial Supervisory Service

 IFAC Council Workshop, Key Developments in Ethics – Seoul, South Korea (Holmquist, Sylph)

 Vietnam outreach (Holmquist, Sylph) o Meeting with World Bank representatives

o Video conference with seven World Bank regional offices

o Meeting with Dr. Dang Van Thanh, President, and staff, Vietnam Accounting Association (VAA)

o Meeting with Ding Tien Dung, Minister of Finance, and Ministry of Finance executive staff

o Meeting with Bui Van Mai, Deputy President, Vietnam Association of Certified Public Accountants (VACPA)

o Seminar organized by VACPA and CPA Australia with participants from both organizations.

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 Myanmar outreach (Holmquist, Sylph)

o Meeting with Myanmar Accountancy Council (MAC) and Myanmar Institute of CPAs (MICPA), including representatives of the Central Bank of Myanmar, Directorate of Investment and Company Administration, Federation of Commerce and Industry, and Internal Revenue Department

 Meeting with the European Audit Inspections Group (EAIG) – Paris, France (Holmquist, Franchini)

 Meeting with Mme. Christine Thin, President, H3C, and staff – Paris, France (Holmquist, Sapet)

 Institute of Chartered Accountants of Barbados Seminar – Barbados (Gaa)  Meeting with Olivier Boutellis-Taft, Chief Executive, FEE – Brussels, Belgium (Holmquist)

SCHEDULED OUTREACH AND RELATED ACTIVITIES FOR REMAINDER OF 2013 December 2013

 Meeting with Chuck McDonough, Vice President and Controller, World Bank – Washington DC, USA (Holmquist)

 Seminar with World Bank and IMF staff – Washington DC, USA (Holmquist)  Article for magazine of Consiglio Nazionale Dei Dottori Commercialisti E Degli Esperti Contabili (CNDCEC) (Holmquist)

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