| Attachment 3(a) - Memorandum on Improvements |
| Attachment 3(b) - Project group (technical experts) |
| Attachment 3(c) - Project group (preparers) |
| Attachment 3(d) - Improvements to Standards of GRAP 2022 |
| Attachment 4(a) - Memorandum IGRAP |
| Attachment 4(b) - Project group (technical experts) |
| Attachment 4(c) - Project group (preparers) |
| Attachment 4(d) - Proposed IGRAP |
| Attachment 4(e) - Invitation to Comment and ED |
| Attachment 5(a) - Memorandum to Technical Committee |
| Attachment 5(b) - Draft minutes 11 October tech spec |
| Attachment 5(c) - Draft minutes 11 Oct preparers |
| Attachment 5(d) - Written comments on ED 198 |
| Attachment 5(e) - Verbal comments on ED 198 |
| Attachment 5(f) - Proposed Amendments to GRAP 1 |
| Attachment 6(a) – Memorandum from the Secretariat GRAP 109 PIR |
| Attachment 6(b) – EDxxx – ItP in PIR of GRAP 109 |
| Attachment 6(c) – Questionnaire to preparers (EDxxx) |
| Attachment 6(d) – Questionnaire to users (EDxxx) |
| Attachment 6(e) – Draft minutes of PG (preparers) |
| Attachment 6(f) – Draft minutes of PG (auditors) |
| Attachment 8(a) - Memorandum from Secretariat |
| Attachment 8(b) - Work programme 2023 (October 2022) |
| Attachment 8(c) - Convergence IPSASB (October 2022) |
| Attachment 9(a) - Memorandum from the Secretariat |
