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Minutes | Board Audit Committee (BAC) Meeting

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

BAC Apologies: Avri Doria

ICANN Org Attendees: Xavier Calvez (SVP and Chief Financial Officer), Franco Carrasco (Board Operations Specialist), Vinciane Koenigsfeld (Senior Director, Board Operations), Becky Nash (VP, Planning), Brett Peterson (Director of Accounting), Shani Quidwai (Senior Director of Finance), Jennifer Scott (Senior Counsel), and Amy Stathos (Deputy General Counsel)

Invited Guests: Independent Financial Advisor to the BAC

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

  1. Review of BAC Workplan – The BAC reviewed its Workplan, which is on target.
  2. Review of Auditor Independence – The BAC received and discussed a presentation from ICANN org regarding auditor independence characteristics and requirements. The presentation included the history of ICANN org's audit firms and audit partners and the requirements under United States and European Union laws for changing audit firms and partners in publicly listed, private, and not-for-profit companies. ICANN org explained to the BAC that ICANN org is fully compliant under these laws and aligned with auditor independence best practices.
  3. Review of Process for the Selection of the Fiscal Year 2021 Auditors – The BAC received and discussed a presentation from ICANN org regarding the selection process for the Fiscal Year 2021 (FY21) independent external auditor. The presentation included information on the best practices for audit firm selection and discussion of a possible Request for Proposal (RFP) process if the BAC chooses to use such a process to select ICANN org's FY21 independent external audit firm. The BAC discussed these practices, the proposed timing of an RFP process, the ability to evaluate the existing audit firm through means other than an RFP, the potential that either the incumbent audit firm or a new audit firm could be selected as a result of an RFP process, and the possible negative consequences of selecting a new audit firm at this time. Following discussion, the BAC members agreed that selection of a new audit firm via an RFP process is not recommended at this time, noting that ICANN org will continue to be compliant with both legal audit firm and partner rotation best practices, without conducting an RFP selection process for the FY21 independent audit.
  4. Review of Executive Interview Sessions – The BAC was unable to fully discuss the status of the interviews of ICANN org executives during this meeting.

    • Action: The BAC chair will work with ICANN org and the BAC via email to schedule additional executive interviews.

Published on 14 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"""" is not an IDN."