Activités et réunions du Conseil d’administration
BAC Attendees: Alan Barrett, Sarah Deutsch, Sajid Rahman (Chair), and Katrina Sataki
BAC Member Apologies: Chris Chapman
Other Board Member Attendees: Sally Costerton, Avri Doria and James Galvin
ICANN Organization Attendees: Franco Carrasco (Board Operations Specialist), Elizabeth Le (Associate General Counsel), Becky Nash (VP of Planning), Brett Peterson (Director Accounting), Shani Quidwai (Sr. Director Finance), and Amy Stathos (Deputy General Counsel)
Invited Guest: BAC Independent Financial Adviser
The following is a summary of discussions, actions taken and actions identified:
Presentation from ICANN's Independent External Audit Firm - The BAC received a presentation from the independent audit firm that conducted ICANN's FY22 audit. As the audit firm has not yet been engaged for the FY23 audit, its representatives presented the BAC with a proposed plan for the FY23 audit, including the audit approach, scope, anticipated timeline, and deliverables. The audit will include evaluating the financial statements in accordance with applicable accounting principles and determining if those statements accurately reflect ICANN's financial state. The audit firm also informed the Committee of a new accounting standard this year relating to leases that requires lessees to recognize assets and liabilities from all leases on the balance sheet, which might impact how ICANN's financial statements are presented.
Engagement of Audit Firm for FY23 Audit – Following the presentation from the audit firm ICANN used in FY22, the Committee agreed to recommend that the Board approve the engagement of the same firm for the FY23 audit.
- Action – ICANN org to prepare relevant Board materials.