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Meeting with KICPA to exchange views on projects at IAASB

November 10, 2022

On November 2, 2022, the JICPA met with the Korean Institute of Certified Public Accountants (KICPA) online to exchange their views on topics under discussion at International Auditing and Assurance Standards Board (IAASB). Started with each President's opening speech, followed by presentations by Koichiro Kuramochi, chairman of the IAASB Working Group of JICPA, and Sachiko Kai, Board Member of IAASB, all participants discussed matters relating to assurance over sustainability reporting and audits of less complex entities. This meeting was the third one following the initial and second meetings that were held in March and October 2021, respectively.
Please see below for the details.

 ・Tetsuya Mogi, Chairman and President
 ・Takako Fujimoto, Deputy President
 ・Minoru Ota, Council Member
 ・Koichiro Kuramochi, Chairman, IAASB Working Group of JICPA
 ・Sachiko Kai, Board Member of IAASB / Technical Director of JICPA
 ・Young-Sik Kim, President of KICPA (Korean Institute of Certified Public Accountants)
 ・Kyu Ahn Jeon, Chair of KAASB (Korean Audit and Attestation Standard Board)
 ・Yeon Joo Cho, Head of Research and Education Division in KICPA
 ・Kun Sik Hwang, Audit Standard team head of KICPA
 ・Paul Jae-Ho Jung, Financial Reporting team head of KICPA
 ・Helen Ko, ESG Research & International Affairs Team Head of KICPA (Observer)
 ・Serena Jisoo Hwang (Observer)


No Content Presentation & Discussion
Overview of IAASB Projects Presentation by Koichiro Kuramochi
Assurance on Sustainability Reporting Overarching Standard Presentation by Sachiko Kai, followed by discussions by all participants
Audits of Financial Statements of Less Complex Entities Same as above


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