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eCode

eCode. IESBA Meeting New York, NY December 3-5, 2018. Don Thomson, Working Group Chair Jeff Nordstedt, Finn Partners. eCode. Topics for Discussion. Objective of eCode initiative Key features Non-authoritative material Staged website demonstration Next steps and timeline. eCode.

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eCode

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  1. eCode IESBA Meeting New York, NY December 3-5, 2018 Don Thomson, Working Group Chair Jeff Nordstedt, Finn Partners

  2. eCode Topics for Discussion • Objective of eCode initiative • Key features • Non-authoritative material • Staged website demonstration • Next steps and timeline

  3. eCode Objective of eCode Initiative • Innovative web based tool with “app-like” features and functionalities • To enhance accessibility and ease of use • To facilitate learning, compliance and enforcement • To achieve consistent understanding and implementation of provisions in Code • For new/ infrequent users as well as experienced users • Support adoption and implementation of Code

  4. eCode Key Features • Home page modeled after the Guide to the Code • Interactive TOC – headings and subheadings • Expandable content (i.e.,accordion approach) • Pop-ups for defined terms • Footers to move to next page • Color • Toolbox to navigate to related sections to illustrate “building blocks approach”

  5. eCode Key Features • Ability to bookmark Share Copy/ print)Get help • Search features • Filters • Auto-correct/ auto-completion; suggested terms to facilitate queries • “Breadcrumbs" to provide context

  6. eCode Non-authoritative material • IESBA prepared material prioritized by topic • FAQs • Basis for Conclusions/At a Glance • Videos • Link at a granular level • Specific paragraphs identified • Some update to references required

  7. eCode Next Steps • Continue to liaise with IFAC regarding user access • Use Board input to refine features and functionalities • Consider opportunities to enhance eCode • Arrange beta testing and respond to feedback

  8. eCode Timeline • Q1 – Beta testing and response • Q1 – Communicate with stakeholders about status • March Board meeting /CAG – Consider near-final eCode and matters relevant to its release • May – Demonstrate eCode to NSS • June – Launch eCode

  9. Matters for Consideration • IESBA Members are asked for views about • The staged website for the eCode • The process for identifying and linking non-authoritative material • The scope and timing for the development of the eCode • Any other matters that might be relevant to the development of the eCode

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