Open Board Meeting to Discuss Auditor's Reporting Model

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Call to Order and Roll Call

James R. Doty

Auditor's Reporting Model

Martin Baumann
Chief Auditor

  1. Background on Project Including OCA Outreach Activities
  2. Nature and Extent of OCA Outreach Activities
  3. Information Obtained From Outreach on Content of the Auditor's Report
    1. Investor Views
    2. Preparer / Issuer Views
    3. Audit Committee Views
    4. Auditor Views
  4. Information Obtained From Outreach on Format of the Auditor's Report
  5. Developments of Other Regulators / Standard-Setters
  6. Areas of Possible Discussion in the Concept Release
    1. Content of Audit Report
    2. Format of Audit Report
    3. Potential Challenges in Changing the Auditor's Report
Closing Comments & Adjournment

James R. Doty