Structure of the Code Table of Concordance

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1 Agenda Item 5-C Structure of the Table of Concordance Extant Terms used Scope paragraph R A A R R A A R R R110.4(a) R110.4(b) A A A A A R A Prepared by: Elizabeth Higgs, Louisa Stevens and Shirley Sommer (March 2015) Page 1 of 14

2 Table of Concordance Post Consultation Paper Draft Extant A A R R R110.8(a) R110.8(b) R110.8(c) R110.8(d) R110.8(e) R110.8(f) R110.8(g) A A A R A R R R R120.1(c)(ii) R120.2(a) Page 2 of 14

3 Table of Concordance Post Consultation Paper Draft Extant R120.2(b) R120.2(c) A A A A A A A A R120.3(a) R120.3(b) R120.3(c) R120.3(d) A A A A A R A A Page 3 of 14

4 Table of Concordance Post Consultation Paper Draft Extant Terms used R A A A A A A A A A A A A A A A Scope paragraph R310.2 R Page 4 of 14

5 Table of Concordance Post Consultation Paper Draft Extant A A A A A A R R A A A A4 New cross reference from conflicts of interest to professional appointment R R A R A A A R Page 5 of 14

6 Table of Concordance Post Consultation Paper Draft Extant R A R Scope paragraph R R320.2(a) R320.2(b) R320.2(c) A1 New application material to core requirement A A A A A A5 New application material to core requirement A R R320.3(b) A A A Page 6 of 14

7 Table of Concordance Post Consultation Paper Draft Extant A R R A A R A A A R A Scope paragraph R A1 New application material to core requirement R A A R A A R Page 7 of 14

8 Table of Concordance Post Consultation Paper Draft Extant A A A A Scope paragraph R A R A Scope paragraph R350.2 R A R350.4 (a) R350.4 (b) R350.4 (c ) R350.4 (d) R350.4 (e ) A Page 8 of 14

9 Table of Concordance Post Consultation Paper Draft Extant Terms used (Engagement period comes from ) (d) R R R A R R400.10(a) R400.10(b) R400.10(c ) R400.10(d) R New - Responsibility (TBC subject to IAASB liaison) A1 New - Responsibility (TBC subject to IAASB liaison) A Page 9 of 14

10 Table of Concordance Post Consultation Paper Draft Extant A3 New - Responsibility (TBC subject to IAASB liaison) R R A A A A A A A A A A R A R R R A R A R Page 10 of 14

11 Table of Concordance Post Consultation Paper Draft Extant R R R A R A A A A R401.1(a) R401.1(b) R401.1(c ) R401.1(d) R401.1(e ) A A A R R R R Page 11 of 14

12 Table of Concordance Post Consultation Paper Draft Extant R R R R R Terms used Scope paragraph R A A R511.2 R511.2(a) R511.2(b) R511.2(c ) R511.2(d) R A R R R R Page 12 of 14

13 Table of Concordance Post Consultation Paper Draft Extant R R511.9(a) R511.9 (b) R511.9 (c ) R511.9 (d) A A A A R A1 New application material to core requirement R A A R R R Scope paragraph R A1 New application material to core requirement R Page 13 of 14

14 Table of Concordance Post Consultation Paper Draft Extant R R A R A In "How to use this code" In "How to use this code" Related to conflicts of interest Related to conflicts of interest No longer required Covered by requirement to comply with Duplicates R Moved to definitions Page 14 of 14

ISA 800/805. Proposed changes to ISA 800/ 805 were limited in nature

ISA 800/805. Proposed changes to ISA 800/ 805 were limited in nature ISA 800/805 Prof. Annette Köhler, IAASB Member and Drafting Team Chair Agenda Item 4 New York, USA June 16, 2015 Page 1 Proprietary and Copyrighted Information Background and Introduction Proposed changes