IESBA ED

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

The 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 by the NZAuASB

 

 

Submissions closed on 25 March 2021