| Attachment 3(a) - Memorandum from the Secretariat |
| Attachment 3(b) - Draft Minutes of TC February 2023 |
| Attachment 4(a) - Memorandum to the Board |
| Attachment 4(b) - GRAP 105 ToF UCC |
| Attachment 4(c) - GRAP 106 ToF NUCC |
| Attachment 4(d) - GRAP 107 Mergers |
| Attachment 4(e) - Proposed Invitation to Comment |
| Attachment 4(f) - Project brief on review of IPSAS 40 |
| Attachment 5(a) - Memorandum from Secretariat |
| Attachment 5(b) - Plan - Enhacing the application of GRAP |
