| Attachment 3(a) - Memorandum to Technical Committee |
| Attachment 3(b) - Draft minutes of PG meeting 13 August 2025 |
| Attachment 3(c) - Draft minutes of PG meeting 13 August 2025 |
| Attachment 3(d) - Proposed Exposure Draft of Amendments to GRAP 109 |
| Attachment 3(e) - Proposed ITC on Amendments to GRAP 109 |
| Attachment 4(a) - Memorandum to the Technical Committee
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| Attachment 4(b) - Minutes of the project group meeting 14 August 2025 |
| Attachment 4(c) - Minutes of the project group meeting 14 August 2025 |
| Attachment 4(d) - ITC and ED on Proposed Improvements to Standards of GRAP 2025 |
| Attachment 4(e) - Matters considered in the development of the Exposure Draft |
| Attachment 4(f) - Project Brief on Improvements to Standards of GRAP 2026 |
| Attachment 5(a) Memorandum to the Technical Committee (1 April 2026) |
| Attachment 5(b) Proposed Directive 5 (1 April 2026) |
| Attachment 5(c) Full Reporting Framework (1 April 2026) |
| Attachment 5(d) Communication from the ASB_GRAP Reporting Framework - 1 April 2026 |
| Attachment 7(a) - Memorandum from Secretariat |
| Attachment 7(b) - Work programme 2025.26 |
| Attachment 7(c) - Convergence IPSASB |
| Attachment 7(d) - Final Plan Education material for preparers 2025/2026 |
| Attachment 7(e) - GRAP 104 work plan performance target measure 2025/2026 |
| Attachment 7(f) - FAQ register 2025.26 |
