The International Auditing and Assurance Standards Board (IAASB) is proposing amendments to adopt the definition of a public interest entity, as described in the Code of Ethics. This will expand the application of certain requirements in the auditing and assurance standards to public interest entities.
Public Interest Entity Amendments
In the New Zealand context, these proposals will impact on large public sector and large not-for-profit entities and their auditors.
Consultation Document:
Exposure Draft:
Consultation closed on 4 June 2024
Submissions Received
Auditor General
299 KB
Deloitte
308 KB
Dr Michael Pratt FCA
57 KB
EY
317 KB
KPMG
157 KB