| Attachment 2 – Matters Arising from Previous Board Meetings |
| Attachment 3(a) – Memorandum from the Secretariat |
| Attachment 3(b) – Draft Minutes of the Technical Committee 4 September 2025 |
| Attachment 4(a) – Memorandum to Board |
| Attachment 4(b) – Proposed Exposure Draft of Amendments to GRAP 109 |
| Attachment 4(c) – Proposed ITC on Amendments to GRAP 109 |
| Attachment 5(a) – Memorandum to the Board |
| Attachment 5(b) – ITC and ED on Proposed Improvements to Standards of GRAP 2026 |
| Attachment 5(c) – Matters considered in the development of the Exposure Draft |
| Attachment 5(d) – Project Brief on Improvements to Standards of GRAP 2026 |
| Attachment 6(a) - Memorandum to the Board (1 April 2026) |
| Attachment 6(b)
- Proposed Directive 5 (1 April 2026) |
| Attachment 6(c) - Full Reporting Framework (1 April 2026) |
| Attachment 6(d) Communication from the ASB_GRAP Reporting Framework (1 April 2026) |
| Attachment 8 – Memorandum from the Secretariat |
| Attachment 9(a) – Memorandum from Secretariat |
| Attachment 9(b) – Work programme 2025.26 |
| Attachment 9(b) – Work programme 2025.26 |
| Attachment 9(c) – Convergence IPSASB |
| Attachment 9(d) – Final Plan Education material for preparers 2025.26 |
| Attachment 9(e) – GRAP 104 work plan performance target measure 2025.26 |
| Attachment 9(f) – FAQ register 2025.26 |
| Attachment 10(b) – Due Process Handbook |
