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Minutes | Board Audit Committee (AC) Meeting

Published on 03 February 2016

AC Attendees: Steve Crocker, Erika Mann – Chair, and George Sadowsky

AC Member Apologies: Ray Plzak

ICANN Executives and Staff Attendees: Megan Bishop (Board Support Coordinator), Michelle Bright (Board Support Manager), Xavier Calvez (Chief Financial Officer), John Jeffrey (General Counsel and Secretary), Melissa King (VP, Board Support), Elizabeth Le (Senior Counsel), Becky Nash (VP of Finance), and Amy Stathos (Deputy General Counsel).

Invited Guests: Representatives from Independent Audit Firm BDO USA LLP (BDO)


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

  1. Annual Independent Audit – Independent auditor BDO USA LLP presented a status update and summary of the preliminary results of the FY15 audit, as well as made all required communications to the Audit Committee. BDO reported that the audit is substantially completed. The audit strategy, as presented by BDO in June 2015, takes into consideration, among other things, the audit results from the prior year as well as any current operational changes in the current year and any inherent risks. The final review of the audit work is undergoing internal review within BDO. As there are no issues raised from of the audit, BDO estimates that a final report will be issued prior to the ICANN 54 Meeting.
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""icann.org"" is not an IDN."