subject: ies usage study results of pilot study schedule 1 ... › system › files › meetings ›...

AGENDA ITEM 8-2

of 14

Board: International Accounting Education Standards Board

Meeting Location: IFAC Headquarters, New York, USA

Meeting Date: April 20-22, 2015

SUBJECT:

IES Usage Study – Results of Pilot Study

Schedule 1. Pilot Study Results

Country PAO Name Adoption

Status Indicator

Level of PAO Responsibilit

y Indicator

SMO Fulfillment

Status Indicator

Year Est.

IFAC Year

IFAC Status

Total # of Members

Old/New Data

Albania Albania/Albanian Institute of Certified Accountants (IKM)

Partially Adopted

Shared Review & Improve

2006 2012 Associate 1,715 New

Albania Albanian Institute of Authorized

Chartered Auditors (IEKA) Partially Adopted

Shared Sustain 1997 2000 Member 190 Old

Argentina

Federación Argentina de Consejos Profesionales de

Ciencias Económicas (FACPCE)

Partially Adopted

Shared Plan ---- 1985 Member 72,124 New

Armenia Association of Accountants and

Auditors of Armenia (AAAA) ---- Shared Sustain 1997 2005 Associate 329 New

Australia CPA Australia Ltd. Adopted Direct Sustain ---- 1977 Member 132,749 New

Australia Institute of Public Accountants

(IPA) Adopted Direct On Track ---- 2004 Member 23,449 Old

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Status Indicator


y Indicator

SMO Fulfillment

Status Indicator

Year Est.

IFAC Year

IFAC Status

Total # of Members

Old/New Data

Australia Institute of Chartered

Accountants in Australia (ICAA) Adopted Direct On Track ---- 1977 Member 67,189 Old

Austria Institut Österreichischer Wirtschaftsprüfer (IWP)

Adopted No Direct Sustain ---- 1982 Member 903 Old

Austria Kammer der

Wirtschaftstreuhänder (KWT) Adopted No Direct Sustain ---- 1991 Member 2,780 Old

Azerbaijan The Chamber of Auditors of Azerbaijan Republic (CoAA)

---- ---- ---- 1996 2003 Member 193 New

Bahamas Bahamas Institute of Chartered

Accountants (BICA) Partially Adopted

Direct Execute 1971 1978 Member 444 New

Bahrain Bahrain Accountants

Association (BAA) Partially Adopted

Shared Plan ---- 1986 Member ---- Old

Bangladesh The Institute of Cost and

Management Accountants of Bangladesh (ICMAB)

Partially Adopted

Direct Plan ---- 1983 Member 931 Old

Bangladesh The Institute of Chartered

Accountants of Bangladesh (ICAB)

Partially Adopted

Direct On Track ---- 1977 Member 1,013 Old

Barbados The Institute of Chartered Accountants of Barbados

(ICAB)

Partially Adopted

Direct Execute 1974 1981 Member 1,579 New

Belguim Institut des Réviseurs

d’Entreprises - Instituut van de Bedrijfsrevisoren (IBR – IRE)

Adopted Direct On Track ---- 1997 Member 1,559 Old

Belguim

Institut des Experts-comptables et des Conseils Fiscaux-

Instituut Van de Accountants en de Belastingconsulenten (IEC –

IAB)

Adopted No Direct Review & Improve

1999 1999 Member 10,253 Old

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Status Indicator


y Indicator

SMO Fulfillment

Status Indicator

Year Est.

IFAC Year

IFAC Status

Total # of Members

Old/New Data

Bolivia Association of Public

Accountants or Auditors of Bolivia (CAUB)

Not Adopted No Direct Execute 1989 1993 Member 13,879 New

Bosnia and Herzegovina

Association of Accountants and Auditors of Republic of Srpska

(AAARS) Adopted Shared Sustain 1996 2004 Member 8,279 Old

Botswana Botswana Institute of

Accountants (BIA) ---- ---- ---- ---- ---- ---- ---- ----

Brazil Brazilian Institute of

Independent Auditors (IBRACON)

Partially Adopted

Shared Execute ---- 1977 Member 1,287 Old

Brazil Federal Council of Accounting

(CFC) Partially Adopted


Brunei Darussalam

The Brunei Darussalam Institute of Certified Public Accountants

(BICPA)

Partially Adopted

Shared Plan 1987 2009 Associate 57 New

Bulgaria Institute of Certified Public

Accountants (ICPAB) Partially Adopted


1995 1995 Member 754 New

Cambodia Kampuchea Institute of Certified

Public Accountants and Auditors

Not Adopted

Direct Delivery

revised or delayed

---- 2008 Member 188 Old

Cameroon Ordre National des Experts Comptables du Cameroun

(ONECCA) Adopted Shared Execute ---- 1998 Member 85 Old

Canada Certified General Accountants Association of Canada (CGA)

Adopted Direct Sustain 1908 1977 Member 66850 New

Canada Certified Management

Accountants of Canada (CMA) Adopted Direct On Track ---- 1978 Member 52,629 Old

Canada Canadian Institute of Chartered

Accountants (CICA) Adopted Direct On Track ---- 1977 Member 79,619 Old

Cayman Islands

Cayman Islands Society of Professional Accountants

(CISPA)

Partially Adopted

Shared Execute 1970 2013 Member 929 New

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Status Indicator


y Indicator

SMO Fulfillment

Status Indicator

Year Est.

IFAC Year

IFAC Status

Total # of Members

Old/New Data

Chile Colegio De Contadores De

Chile (CCCH) Not

Adopted No Direct Consider 1981 1981 Member 4,541 New

China The Chinese Institute of

Certified Public Accountants (CICPA)

Adopted Direct Sustain 1988 1997 Member 194,201 Old

Chinese Taiwan

Federation of CPA Associations of Chinese Taiwan (FCPAACT)

Partially Adopted


Colombia Instituto Nacional de

Contadores Públicos de Colombia (INCP)

Not Adopted

No Direct On Track ---- 1977 Member 2,006 Old

Costa Rica Colegio de Contadores Públicos

de Costa Rica (CCPCR) Partially Adopted

Shared Execute 1947 1980 Member 6,644 Old

Croatia Croatian Association of

Accountants and Financial Experts (CAAFE)

Partially Adopted

Shared Consider 1954 1994 Member 15,034 Old

Cyprus The Institute of Certified Public Accountants of Cyprus (ICPAC)

Adopted Direct Sustain 1961 1977 Member 1,961 Old

Czech Republic

The Chamber of Auditors of the Czech Republic (CACR)

Adopted Shared On Track ---- 1994 Member 2,560 Old

Denmark Foreningen of Statsautoriserede

Revisorer (FSR) Partially Adopted

Shared On Track ---- 1977 Member 2,818 Old

Dominican Republic

Instituto de Contadores Públicos Autorizados de la

República Dominicana (ICPARD)

Partially Adopted

No Direct Plan ---- 1978 Member 2,006 Old

Egypt The Egyptian Society of

Accountants & Auditors (ESAA) Adopted Direct Execute 1946 1992 Member 1,583 Old

El Salvador Instituto Salvadoreño de

Contadores Públicos (ISCP) Partially Adopted

Shared Execute 1997 2011 Associate 916 Old

Estonia Estonian Association of

Auditors (EAA) Adopted Shared

Review & Improve

1977 2004 Member 563 Old

Fiji Fiji Institute of Accountants

(FIA) Partially Adopted

Direct On Track ---- 1977 Member 719 Old

AGENDA ITEM 8-2

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Status Indicator


y Indicator

SMO Fulfillment

Status Indicator

Year Est.

IFAC Year

IFAC Status

Total # of Members

Old/New Data

Finland

HTM-tilintarkastajat ry – GRM – revisorer ry (the Registered

Association of Certified HTM-Auditors)

Partially Adopted

Shared Plan 1951 2000 Member

/Associate 791 Old

Finland Finnish Institute of Authorized

Public Accountants (KHT) Partially Adopted

Shared Plan ---- 1977 Member

/Associate 796 Old

France Conseil Supérieur de l’Ordre

des Experts Comptables (CSOEC)


France Compagnie Nationale des

Commissaires aux Comptes (CNCC)


Georgia Georgian Federation of

Professional Accountants and Auditors (GFPAA)

Partially Adopted

Direct Delivery

revised or delayed

---- 2000 Member 2,772 Old

Germany Institut der Wirtschaftsprüfer

(IDW) Adopted Shared On Track ---- 1977 Member 13,990 Old

Germany Wirtschaftsprüferkammer

(WPK) Adopted Shared On Track ---- 1984 Member 21,048 Old

Ghana The Institute of Chartered

Accountants-Ghana (ICAG) Partially Adopted


Greece Institute of Certified Public

Accountants of Greece (SOEL) Adopted Shared Sustain 1992 1977 Member 2,906 Old

Guatemala Colegio de Contadores Públicos

y Auditores de Guatemala (CCPAG)

Partially Adopted

Shared Plan 2005 2013 Associate 4,048 New

Guyana Institute of Chartered

Accountants of Guyana (ICAG) Partially Adopted

Direct Plan 1974 2000 Member 74 Old

Honduras Colegio de Peritos Mercantiles

y Contadores Publicos de Honduras (CPMCPH)

Not Adopted No Direct Not Active ---- 1998 Member ---- Old

AGENDA ITEM 8-2

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Status Indicator


y Indicator

SMO Fulfillment

Status Indicator

Year Est.

IFAC Year

IFAC Status

Total # of Members

Old/New Data

Hong Kong Hong Kong Institute of Certified Public Accountants (HKICPA)


Hungary Chamber of Hungarian

Auditors (MKVK) Partially Adopted


India The Institute of Cost

Accountants of India (ICostAI) Partially Adopted


India The Institute of Chartered

Accountants of India (ICAI) Adopted Direct On Track ---- 1977 Member 161,516 Old

Indonesia Institut Akuntan Publik

Indonesia/Indonesian Institute of Public Accountants (IAPI)

Partially Adopted

Shared Execute 2007 ---- Associate 1,580 New

Indonesia Ikatan Akuntan Indonesia (IAI) Partially Adopted

Direct ---- 1957 1977 Member 5,162 New

Iran Iran Association of Certified Public Accountants (IACPA)


Iraq Iraqi Union of Accountants and

Auditors (IUAA) Partially Adopted

Shared Consider ---- 1984 Member 25,930 Old

Ireland Accounting Technicians Ireland

(ATI) Partially Adopted

Direct Consider ---- 1991 Associate 9,588 Old

Ireland The Institute of Certified Public Accountants in Ireland (CPA

Ireland) Adopted Shared Sustain 1943 1986 Member 5318 Old

Ireland Chartered Accountants Ireland

(CAI) Adopted Shared On Track ---- 1977 Member 27,464 Old

Israel Institute of Certified Public

Accountants in Israel Partially Adopted


Italy Consiglio Nazionale dei Dottori Commercialisti e degli Esperti

Contabili (CNDCEC) Adopted Shared Sustain ---- 1977 Member 90,022 New

AGENDA ITEM 8-2

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Status Indicator


y Indicator

SMO Fulfillment

Status Indicator

Year Est.

IFAC Year

IFAC Status

Total # of Members

Old/New Data

Ivory Coast Ordre des Experts Comptables et des Comptables Agrees de

Cote d’Ivoire (OECCA) Adopted Direct On Track ---- 1977 Member 165 Old

Jamaica Institute of Chartered

Accountants of Jamaica (ICAJ) Partially Adopted


Japan The Japanese Institute of

Certified Public Accountants (JICPA)

Partially Adopted


Jordan Jordanian Association of

Certified Public Accountants (JACPA)

Partially Adopted


---- 1992 Member 524 Old

Jordan International Arab Society of

Certified Accountants (IASCA) Partially Adopted

No Direct Review & Improve

1984 1985 Member 1,295 Old

Kazakhstan Chamber of auditors of the

Republic of Kazakhstan (CoA RK)

Partially Adopted

Shared On Track ---- 2000 Member 463 Old

Kenya Institute of Certified Public

Accountants of Kenya Adopted Shared On Track ---- 1981 Member 5,330 Old

Korea Korean Institute of Certified

Public Accountants Partially Adopted


---- 1978 Member 14,986 Old

Kosovo Society of Certified Accountants

and Auditors of Kosovo (SCAAK)

Adopted Shared Sustain 2001 2010 Member 1,666 Old

Kuwait Kuwaiti Association of

Accountants and Auditors (KAAA)

Partially Adopted

No Direct Plan 1973 1987 Member 533 Old

Latvia Latvian Association of Certified

Auditors (LACA) Adopted Direct Sustain 1994 2009 Member 316 New

Lebanon Lebanese Association of

Certified Public Accountants (LACPA)

Partially Adopted

Shared Consider 1964 1981 Member 2,099 New

Lesotho Lesotho Institute of Accountants (LIA)

Adopted Direct Execute ---- 1985 Member 1,580 Old

AGENDA ITEM 8-2

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Status Indicator


y Indicator

SMO Fulfillment

Status Indicator

Year Est.

IFAC Year

IFAC Status

Total # of Members

Old/New Data

Liberia The Liberian Institute of

Certified Public Accountants (LICPA)

Partially Adopted

Direct Delivery

revised or delayed

---- ---- ---- 598 Old

Lithuania Lithuanian Chamber of Auditors

(LCA) ---- Direct ---- ---- ---- ---- ---- ----

Luxembourg Institut des Réviseurs

d’Entreprises (IRE) Adopted Shared

Delivery revised or delayed

---- 1995 Member 961 Old

Luxembourg Ordre des Experts-comptables

(OEC) Adopted Shared On Track ---- 2009 Member 1484 Old

Macedonia Institute of Certified Auditors of

the Republic of Macedonia (ICARM)

Adopted Shared Review & Improve

2006 2010 Member 165 New

Madagascar Ordre des Experts Comptables et Financiers de Madagascar

(OECFM)

Partially Adopted

Shared Execute ---- 1999 Member 178 Old

Malawi Society of Accountants in

Malawi (SOCAM) Adopted Direct On Track ---- 1982 Member 698 Old

Malaysia Malaysia Institute of Certified Public Accountants (MICPA)


Malaysia Malaysian Institute of

Accountants (MIA) Adopted Direct On Track ---- 1977 Member 26,250 Old

Malta The Malta Institute of

Accountants (MIA) Partially Adopted


1965 1970 Member 3,763 Old

Mauritius Mauritius Institute of

Professional Accountants (MIPA)

Partially Adopted


Mexico Instituto Mexicano de

Contadores Públicos, A.C. (IMCP)

Partially Adopted


AGENDA ITEM 8-2

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Status Indicator


y Indicator

SMO Fulfillment

Status Indicator

Year Est.

IFAC Year

IFAC Status

Total # of Members

Old/New Data

Moldova

The Association of Professional Accountants and

Auditors of the Republic of Moldova (ACAP RM or

ACAP)

---- ---- ---- ---- ---- ---- 1,003 ----

Mongolia Mongolian Institute of Certified Public Accountants (MonICPA)

Partially Adopted


Montenegro Institute of Certified

Accountants of Montenegro (ICAM)


2006 2011 Associate 669 Old

Montenegro Institute of Accountants and

Auditors of Montenegro (IAAM) Adopted Shared Execute 2002 2003 Member 830 Old

Morocco Ordre des Experts Comptables

du Maroc (OEC-Morocco) Adopted Direct On Track ---- 2004 Member 569 Old

Nambia Institute of chartered

Accountants of Namibia (ICAN) Adopted Shared Execute 1990 2007 Member ---- Old

Nepal The Institute of Chartered

Accountants of Nepal (ICAN) Partially Adopted


Netherlands Nederlandse

Beroepsorganisatie voor Accountants (NBA)


New Zealand

New Zealand Institute of Chartered Accountants


Nicaragua Colegio de Contadores Públicos

de Nicaragua (CCPN) Partially Adopted

Shared Consider 1959 1998 Member 2,721 Old

Nigeria Association of National

Accountants of Nigeria (ANAN) Adopted Direct

Review & Improve

1993 2014 Member 23,567 New

Norway The Norwegian Institute of Public Accountants (DnR)


1998 1977 Member 5,037 New

Pakistan Institute of Cost and

Management Accountants of Pakistan

Partially Adopted

Direct Delivery

revised or delayed

---- 1977 Member 3,705 Old

AGENDA ITEM 8-2

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Status Indicator


y Indicator

SMO Fulfillment

Status Indicator

Year Est.

IFAC Year

IFAC Status

Total # of Members

Old/New Data

Pakistan Institute of Chartered

Accountants of Pakistan Adopted Direct On Track ---- 1968 Member 4,994 Old

Palestine Palestinian Association of

Certified Public Accountants (PACPA)

Partially Adopted

Shared Execute 1995 2013 Member

/Associate 250 Old

Panama Colegio de Contadores Publicos

Autorizados de Panama (CCPAP)

Not Adopted

No Direct Plan and Execute

---- 1977 Member 1,400 Old

Papua New Guinea

Certified Practising Accountants Papua New Guinea

Partially Adopted

Direct Execute ---- 2006 Associate 3,458 Old

Paraguay Colegio de Contadores del

Paraguay (CCPy) Not

Adopted No Direct Not Active 1916 1977 Member 2,289 New

Peru Junta de Decanos de Colegios

de Contadores Públicos de Perú (JDCCPP)

Partially Adopted

Shared Plan 1959 1977 Member ---- New

Phillipines Philippine Institute of Certified

Public Accountants Adopted Shared

Review & Improve

---- 1977 Member 23,051 Old

Poland Accountants Association in

Poland (AAP) ---- ---- ---- ---- ---- ---- ---- ----

Poland The National Chamber of Statutory Auditors (NCSA)

Partially Adopted

Shared Delivery

revised or delayed

---- 2001 Member 3,882 Old

Portugal Ordem dos Revisores Oficiais

de Contas (OROC) Adopted Direct On Track ---- 1992 Member 1,640 Old

Romania The Body of Expert and Licensed Accountants of

Romania (CECCAR)

Partially Adopted


1921 1996 Member 53,439 New

Romania Chamber of Financial Auditors

of Romania Adopted Shared On Track ---- 2004 Member 7,102 Old

Russia Non-profit partnership Auditor Association “Sodruzhestvo (or Commonwealth)” (NP AAS)

Adopted Shared Execute 2009 2014 Associate 6,204 New

AGENDA ITEM 8-2

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Status Indicator


y Indicator

SMO Fulfillment

Status Indicator

Year Est.

IFAC Year

IFAC Status

Total # of Members

Old/New Data

Russia Moscow Audit Chamber (MAC) Adopted Shared ---- 1992 2010 Associate New

Russia The Institute of Professional

Auditors of Russia (IPA) Partially Adopted


Russia Institute of Professional

Accountants of Russia (IPAR) Partially Adopted


Russia Audit Chamber of Russia (ACR) Adopted Shared Execute 1995 2010 Member

/Associate 7,890 Old

Rwanda Institute of Certified Public Accountants of Rwanda

(iCPAR) Adopted Direct Execute 2008 2012 Associate 236 New

Saudi Arabia Saudi Organization of Certified Public Accountants (SOCPA)

Partially Adopted


Senegal Ordre National des Experts

Comptables et des Comptables agrees du Sénégal (ONECCA)

Adopted No Direct On Track ---- 1970 Member 212 Old

Serbia Комора овлашћених ревизора

/ The Chamber of Authorized Auditors (KoR)


2006 2014 Associate 397 New

Serbia Serbian Association of

Accountants and Auditors (SAAA)

Adopted Indirect

(Shared) On Track ---- 1997 Member 2,630 Old

Sierra Leone Institute of Chartered

Accountants of Sierra Leone (ICASL)

Partially Adopted

Direct On Track ---- 1995 Member 131 Old

Singapore Institute of Certified Public Accountants of Singapore

(ICPAS) Adopted Direct Sustain ---- 1977 Member 24,945 Old

Slovakia Slovenská Komora Audítorov

(SKAU) Original Publish Date:


AGENDA ITEM 8-2

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Status Indicator


y Indicator

SMO Fulfillment

Status Indicator

Year Est.

IFAC Year

IFAC Status

Total # of Members

Old/New Data

South Africa South African Institute of Professional Accountants

(SAIPA) Adopted Direct Execute 1982 1995 Member 9,219 Old

South Africa South African Institute of

Chartered Accountants (SAICA) Adopted Direct Execute 1894 1977 Member 34,118 Old

Spain The Instituto de Censores

Jurados de Cuentas de España (ICJCE)

Adopted No Direct Sustain 1942 1977 Member 5,437 Old

Sri Lanka Association of Accounting Technicians of Sri Lanka

(AATSL) ---- Shared ---- 1987 1989 Associate 3,423 New

Sri Lanka Institute of Certified

Management Accountants of Sri Lanka (CMASL)

Adopted Direct Review & Improve

2000 2014 Member 5,696 New

Sri Lanka The Institute of Chartered

Accountants of Sri Lanka (ICA) Adopted Direct On Track ---- 1978 Member 36,847 Old

Swaziland Swaziland Institute of

Accountants (SIA) Adopted Direct Execute 1985 1986 Member 1,732 Old

Sweden Foreningen for Auktoriserade

Revisorer (FAR) Partially Adopted


2006 1977 Member 6,620 New

Switzerland

Swiss Institute of Certified Accountants and Tax

Consultants (TREUHANDKAMMER, TK)

---- Shared Sustain 1913 1977 Member 7,139 New

Tanzania National Board of Accountants

and Auditors (NBAA) Adopted Direct

Review & Improve

1972 1986 Member 3,941 Old

Thailand Federation of Accounting

Professions (FAP) Adopted Direct

Review & Improve

---- 1978 Member 51,621 Old

Togo

Ordre National des Experts Comptables et des Comptables

Agréés du Togo (ONECCA-Togo)

---- ---- ---- 1972 2012 Associate 76 New

AGENDA ITEM 8-2

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Status Indicator


y Indicator

SMO Fulfillment

Status Indicator

Year Est.

IFAC Year

IFAC Status

Total # of Members

Old/New Data

Trinadad and Tobago

The Institute of Chartered Accountants of Trinidad &

Tobago (ICATT)

Partially Adopted


Tunisia Ordre des Experts Comptables

de Tunisie (OECT) Partially Adopted


Turkey Expert Accountants' Association

of Turkey (EAAT) Partially Adopted

Shared Consider 1942 1977 Member 1,506 New

Turkey

Union of Chambers of Certified Public Accountants and Sworn-in Certified Public Accountants

of Turkey (TÜRMOB)

Adopted Shared Sustain 1989 1994 Member/ Associate

105,748 Old

Uganda Institute of Certified Public

Accountants Adopted Direct On Track ---- 1996 Member 896 Old

Ukraine Ukrainian Association of Certified Accountants and

Auditors (UACAA)

Partially Adopted

Shared Plan 2004 2008 Member 2,658 Old

United Kingdom

Chartered Institute of Public Finance and Accountancy

(CIPFA) Adopted Shared Sustain 1885 1977 Member 16,427 New

United Kingdom

The Institute of Chartered Accountants in England and

Wales (ICAEW) Adopted Shared ---- 1880 1977 Member 161,402 New

United Kingdom

Association of Chartered Certified Accountants (ACCA)

Adopted Direct Sustain 1904 1977 Member 594,131 New

United Kingdom

Institute of Financial Accountants (IFA)


United Kingdom

Institute of Chartered Accountants of Scotland


United Kingdom

Association of Accounting Technicians (AAT)


AGENDA ITEM 8-2

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Status Indicator


y Indicator

SMO Fulfillment

Status Indicator

Year Est.

IFAC Year

IFAC Status

Total # of Members

Old/New Data

United Kingdom

Chartered Institute of Management Accountants

(CIMA) Adopted Direct On Track ---- 1977 Member 182,751 Old

United States

Institute of Management Accountants (IMA)

Adopted Shared Sustain 1919 2013 Member 65,099 New

United States

American Institute of Certified Public Accountants (AICPA)

Adopted Shared Sustain 1887 1977 Member 377,254 New

Uruguay Colegio de Contadores,

Economistas y Administradores del Uruguay (CCEAU)

Not Adopted

No Direct Consider 1893 1977 Member 6,239 New

Uzbekistan National Association of

Accountants and Auditors of Uzbekistan (NAAA Uz)

Partially Adopted

Shared On Track ---- 2000 Associate 1,620 Old

Vietnam Vietnam Accounting Association Partially Adopted


Zambia The Zambia Institute of

Chartered Accountants (ZICA) Adopted Direct

Review & Improve

1982 1984 Member 17,291 Old

Zimbabwe The Institute of Chartered Accountants of Zimbabwe

(ICAZ) Adopted Direct Execute 1918 1981 Member 4,036 New

Notes:

Adopted Direct On Track/ Execute/ Sustain

Member Over

10,000 New Data

Partially Adopted Shared Plan/Review & Improve Scale Member

/Associate 1,000 to 10,000

----

Not Adopted

No Direct Consider/ Revised or Delayed

Associate less than

1,000 Old Data

subject: ies usage study results of pilot study schedule 1 ... › system › files › meetings ›...

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