SLIDE 1
F ra ud a nd Go ing Co nc e rn Pro je c t Upda te
SE PT E MBE R 2020
CAG Me e ting Se pte mbe r 8- 9, 2020 Age nda Ite m F .1
F ra ud a nd Go ing Co nc e rn Sta tus Upda te
Comple te :
Co lla tio n o f c o mme nts
fro m o the r I AASB pro je c ts
Co o rdina tio n with NSS
g ro up
I
de ntific a tio n o f ke y the me s
De ve lo pe d pla n fo rwa rd Me e ting s he ld with UK
a nd Ja pa n to le a rn mo re a b o ut the ir se pa ra te fra ud a nd g o ing c o nc e rn sta nda rds/ pro je c ts
Aug ust 11th Bo a rd c a ll to
disc uss dra ft disc ussio n pa pe r c o ve ring e xpe c ta tio n g a p
F
ra ud-spe c ific te c hno lo g y ro undta b le
In proc e ss:
Ac a de mic de skto p
re vie w
F
ina liza tio n o f disc ussio n pa pe r c o ve ring e xpe c ta tio n g a p
Pla nning c omme nc e d:
Ro undta b le disc ussio n
a b o ut e xpe c ta tio n g a p - inve sto rs/ a na lysts, pre pa re rs, tho se c ha rg e d with g o ve rna nc e (Se pte mb e r 28)
Ro undta b le c o ve ring
fra ud a nd g o ing c o nc e rn pro c e dure s fo r le ss c o mple x e ntitie s (Oc to b e r 7)
Wo rking g ro up
b ra insto rming me e ting s in Oc to b e r (F ra ud ) a nd No ve mb e r (Go ing Co nc e rn)
Co o rdina tio n with o the rs
(e .g . I AASB wo rkstre a ms, I E SBA, e tc ) a s ne e de d