ICAI - The Institute of Chartered Accountants of India

Paragraph 22 of the Due Process of the Auditing and Assurance Standards Board (AASB), appended to the revised Preface to Standards on Quality Control, Auditing, Review, Other Assurance and Related Services, provides that “Such part of the AASB meetings whereat the Exposure Draft of proposed Standard/ Statement and the comments thereon are to be discussed is open for public. The members of the public, at their own expenditure, can attend the said part of the meeting(s) as observers. Such observers, however, do not have the right to participate in the discussions at the meeting. The notification as to the date of the said AASB meeting is hosted on the website of the Institute at least 30 days in advance and the members of the public desirous of attending the said meeting(s) are required to send their request for the same to the Board at least 15 days prior to the date of the concerned AASB meeting. The seats for the members of the public at such meetings are limited to such numbers as may be decided by the AASB and allotted on a first come first serve basis. The AASB may also hold a meeting with the representatives of the specified bodies, as may be identified by the Board on a case to case basis, to ascertain their views on the draft of the proposed Standard/ Statement.”

Accordingly, Members of the public may register at aasb@icai.in to observe the meetings where comments on Exposure Draft of a Standard/Statement are considered. To allow time for names of attendees to be registered, registration will close fifteen days before the first day of the meeting. Where space at the meeting venue is limited, only one member per organization will be invited to observe the meeting at any particular time. AASB is not able to invite observers to join AASB members for lunch or dinner.

2008 Meetings

122 mtg	May 7-8, 2008	ICAI, Indraprastha Marg, Delhi	Background Papers relating to Standards/Statements	Comments received on Standards/ Statements	Minutes relating to consideration of comments on ED of Standards/Statements
123rd mtg	July 15-16, 2008	ICAI, Indraprastha Marg, Delhi	Background Papers relating to Standards/Statements	Comments received on Standards/ Statements	Minutes relating to consideration of comments on ED of Standards/Statements
124th mtg	September 10-11, 2008	ICAI, Indraprastha Marg, Delhi	Background Papers relating to Standards/Statements	Comments received on Standards/ Statements	Minutes relating to consideration of comments on ED of Standards/Statements
125th mtg	November 27-28, 2008	ICAI, Indraprastha Marg, Delhi	Background Papers relating to Standards/Statements	Comments received on Standards/ Statements	Minutes relating to consideration of comments on ED of Standards/Statements

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