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eCode Initiative: Enhancing Accessibility and Compliance through Innovative Web Tool

Explore the objectives, key features, and timeline of the eCode initiative, focusing on facilitating learning, compliance, and enforcement to achieve consistent understanding and implementation of provisions in the Code. Engage with non-authoritative materials, staged website demonstrations, and upcoming steps for adoption and implementation.

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eCode Initiative: Enhancing Accessibility and Compliance through Innovative Web Tool

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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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