IESBA ED

  • Professional & Ethical

Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

IESBA ED Jan 2021 coverThe International Independence Standards contain additional independence requirements for audit clients that are a Public Interest Entity (PIE). The IESBA is proposing a more holistic approach to defining a PIE with the global standards and has released for public comment the Exposure Draft, Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code. 

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Submissions closed on 25 March 2021