Public Interest Entity Amendments

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.

In the New Zealand context, these proposals will impact on large public sector and large not-for-profit entities and their auditors.

Consultation Document: 

Public interest entity amendments consultation 1.5 MB

Exposure Draft:

IAASB Proposed Narrow Scope Amendments PIE 826 KB

Consultation closed on 4 June 2024

Read our feedback statement for a summary of the key themes we heard.

PIE consultation feedback statement 561 KB