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Minutes | Board Audit Committee (BAC) Meeting

BAC Attendees: Sarah Deutsch (Chair), Avri Doria, Danko Jevtović, Akinori Maemura, and Mandla Msimang

BAC Apologies: Merike Käo

ICANN Org Attendees: Xavier Calvez (SVP, Chief Financial Officer), Franco Carrasco (Board Operations Specialist), Becky Nash (VP, Finance), Brett Peterson (Senior Accounting Manager), Lisa Saulino (Board Operations Specialist), Jennifer Scott (Senior Counsel), and Amy Stathos (Deputy General Counsel)

Invited Guests: Representatives from BDO, LLP and the Independent Financial Advisor to the BAC


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

  1. Presentation by Independent External Auditor – The BAC received a presentation from representatives of ICANN organization's Fiscal Year 2020 (FY20) independent external auditor, BDO, LLP. As set forth in its charter, a role of the BAC is to oversee the independent audit process, including engaging the auditors, receiving and reviewing status reports from the auditors and reviewing the annual financial statements of ICANN org's operations and financial position. BDO provided the BAC with information regarding its planning and scoping of the FY20 audit, including the overall audit strategy and areas of focus, its planned scope and timeline, and ICANN org's responsibilities in preparing the consolidated financial statements and related disclosures for review. BDO also provided the BAC with information regarding the impacts of COVID-19 pandemic on the audit strategy and changes to accounting standards that may impact ICANN org. The BAC members confirmed to BDO that they are not aware of any fraud issues, violations of laws and regulations, or any complaints made as it relates to these items. BDO noted that as part of its standard audit process, it will communicate to the BAC if any significant deficiency or material weaknesses are identified and will keep the BAC appropriately informed of any other significant and relevant issues that come to their attention throughout the audit.

Published on 22 September 2020

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."