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Minutes | Board Audit Committee (BAC) Meeting

BAC Attendees: Sarah Deutsch (Chair), Chris Disspain, Avri Doria, Akinori Maemura, and Nigel Roberts

ICANN Executives and Staff Attendees: Xavier Calvez (SVP & Chief Financial Officer), Becky Nash (VP, Finance), Franco Carrasco (Board Operations Specialist) and Amy Stathos (Deputy General Counsel)

Invited Guests: Independent auditors from BDO, LLP


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

  1. Presentation from Independent Audit Firm – The Committee received an introduction to a new audit partner from the organization's current independent auditors, BDO, LLP as well as information about BDO for the benefit of new committee members. The presentation also covered areas of quality control, independence and best practices regarding audit partner rotation. The auditors advised that it adheres to professional code of conduct for independence. As it relates to audit partner rotation, the auditors explained that while audit partner rotation (not firm rotation) is mandatory every five years for public companies, it is not mandatory for non-profits, but it is commonly considered as a best practice. The Committee discussed that the audit firm itself internally focuses on engagement transition to new partners, which is a common occurrence within public accounting, and noted that the former partner on ICANN's account will be available as a resource and can be the second partner reviewer on key areas. The presentation also made clear that it is the audit firm that is responsible for informing the committee of new, revised or upcoming legislation or guidelines for audit performance and that as new things arise the auditors must continue to educate the organization and committee members.

Published on 12 March 2019

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."