Historical Resolution Tracking Feature » 2013-02-02 - Engagement of Independent Auditor

Important note: The explanatory text provided through this database (including the summary, implementation actions, identification of related resolutions, and additional information) is an interpretation or an explanation that has no official authority and does not represent the purpose behind the Board actions, nor does any explanations or interpretations modify or override the Resolutions themselves. Resolutions can only be modified through further act of the ICANN Board.

2013-02-02 - Engagement of Independent Auditor


Resolution of the ICANN Board
Topic: 
Independent Auditor
Summary: 

Board authorizes engagement of independent auditor.

Category: 
Administration and Budget
Meeting Date: 
Sat, 2 Feb 2013
Resolution Number: 
2013.02.02.05
Status: 
Complete
Implementation Actions: 
  • Engage auditor
    • Responsible entity: CEO
    • Due date: None provided
    • Completion date: February 2013
Resolution Text: 

Whereas, Article XVI of the ICANN Bylaws (http://www.icann.org/general/bylaws.htm) requires that after the end of the fiscal year, the books of ICANN must be audited by certified public accountants, which shall be appointed by the Board.

Whereas, the Board Audit Committee has discussed the engagement of the independent auditor for the fiscal year ending 30 June 2013, and has recommended that the Board engage Moss Adams LLP.

Whereas, the Board Audit Committee has recommended that the Board direct the President and CEO or his designees to negotiate and execute a professional services agreement with Moss Adams.

Resolved (2013.02.02.05), the Board authorizes the President and CEO to engage Moss Adams LLP as the auditors for the financial statements for the fiscal year ending 30 June 2013.

Rationale for Resolution: 

The engagement of an independent auditor is in fulfillment of ICANN's obligations to undertake an audit of ICANN's financial books. This furthers ICANN's accountability to its Bylaws and processes, and the results of the independent auditors work will be publicly available. There is a fiscal impact to the engagement that has already been budgeted. There is no impact on the security or the stability of the DNS as a result of this appointment.
This is an Organizational Administrative Function not requiring public comment.

Additional Information: