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.

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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

 

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