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Stakeholder Advisory Council Observer Guidelines

  1. SAC meetings are held in New York, New York. The number of seats available for public observers may be limited depending on the location. For this reason, we ask those who wish to attend to complete the online registration form as soon as possible.
  2. Observers are asked to sign in on arrival at the meeting. Your badge will be given to you then. Staff will admit people who have not given advance notification only if space permits.
  3. The meeting agenda and timetable for individual agenda items will be posted in advance of the meeting on the SAC web page ( Observers are encouraged to check the website shortly before the meeting for last-minute changes. IAASB and IESBA cannot accept any responsibility for losses or inconvenience caused by changes to timing or difficulties in accommodating members of the public.
  4. SAC agendas are divided into items open to the public and items (generally dealing with administrative or personnel matters) to be discussed in a private, closed session.
  5. SAC deliberations are conducted in English without translation into any other language.
  6. Observers may download SAC agendas and background papers from the SAC web page; papers will not be distributed at the meeting.
  7. Observers are asked not to participate in discussion at the meetings and not to take photographs or operate mobile phones, video cameras, or tape recorders in the meeting room.
  8. Observers are asked to remain in the public seating area and not to enter the SAC seating area.
  9. The SAC is not able to invite visitors to join members for luncheon or dinner. Observers are requested not to bring food into the meeting Room.
  10. Smoking is not permitted in the meeting room.
  11. If demand exists, the SAC may provide facilities for listening to meetings by Zoom. Any arrangements that are made will be shared with registered Observers.
  12. Hotel arrangements will not be made for observers.
  13. Telephone, fax, or copying facilities are not available for observers.