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Audit Committee (AC) Meeting Minutes

AC Attendees: Bill Graham, Olga Madruga-Forti, Erika Mann – Chair, and Gonzalo Navarro

Staff Attendees: Susanna Bennett – Chief Operating Officer, Xavier Calvez – Chief Financial Officer, John Jeffrey – General Counsel and Secretary, Michelle Bright, Jacks Khawaja, and Elizabeth Le

The following is a summary of discussion, actions taken, and actions identified:

  1. Minutes – The AC approved the minutes from the 26 September 2013 meeting.

  2. Annual Independent Audit Update – Staff provided the AC with an update on the annual independent audit for FY13. Since the last AC Meeting on 26 September 2013, the independent auditor has completed the audit report. The FY13 Audit Report was published on the ICANN website on 23 October 2013.

  3. Auditors Renewal Process – Staff provided an update of the auditor selection process for FY14 audit. The AC previously agreed that ICANN would engage in a more comprehensive selection process for the FY14 auditors to accommodate for the growth and internationalization of ICANN, and that the engagement would be conducted through a Request for Proposal (RFP) process. Staff reported that the process is proceeding as discussed. With the completion of the FY13 Audit Report, ICANN will begin the RFP process. The plan is to complete the selection process and have engaged an independent auditor by the end of December 2013 or beginning of January 2014 to optimize the amount of knowledge acquisition time provided to the auditor (if different than the current firm). The AC noted that given ICANN's pre-existing relationships with some of the Big 4 accounting firms, a comprehensive conflicts of interest check would be performed to make sure that there is no conflict prior to any engagement.

Published on 19 February 2014

Domain Name System
Internationalized Domain Name ,IDN,"IDNs are domain names that include characters used in the local representation of languages that are not written with the twenty-six letters of the basic Latin alphabet ""a-z"". An IDN can contain Latin letters with diacritical marks, as required by many European languages, or may consist of characters from non-Latin scripts such as Arabic or Chinese. Many languages also use other types of digits than the European ""0-9"". The basic Latin alphabet together with the European-Arabic digits are, for the purpose of domain names, termed ""ASCII characters"" (ASCII = American Standard Code for Information Interchange). These are also included in the broader range of ""Unicode characters"" that provides the basis for IDNs. The ""hostname rule"" requires that all domain names of the type under consideration here are stored in the DNS using only the ASCII characters listed above, with the one further addition of the hyphen ""-"". The Unicode form of an IDN therefore requires special encoding before it is entered into the DNS. The following terminology is used when distinguishing between these forms: A domain name consists of a series of ""labels"" (separated by ""dots""). The ASCII form of an IDN label is termed an ""A-label"". All operations defined in the DNS protocol use A-labels exclusively. The Unicode form, which a user expects to be displayed, is termed a ""U-label"". The difference may be illustrated with the Hindi word for ""test"" — परीका — appearing here as a U-label would (in the Devanagari script). A special form of ""ASCII compatible encoding"" (abbreviated ACE) is applied to this to produce the corresponding A-label: xn--11b5bs1di. A domain name that only includes ASCII letters, digits, and hyphens is termed an ""LDH label"". Although the definitions of A-labels and LDH-labels overlap, a name consisting exclusively of LDH labels, such as"""" is not an IDN."