Definitions of Listed Entity and Public Interest Entity


The objectives of the IESBA’s Definitions of Listed Entity and PIE Project are:

(a)       To review, in coordination with the IAASB, the definitions of the terms “listed entity” and “PIE” in the Code with a view to revising them as necessary so that they

    remain relevant and fit for purpose; and

(b)       In doing so, to:

(i)        Establish agreement between the IESBA and IAASB on a common revised definition of the term “listed entity” that would be operable for both Boards’

    standards; and

(ii)       Develop a pathway that would achieve convergence between the concepts underpinning the definition of a PIE in the Code and the description of an

    ESPI in the IAASB standards to the greatest extent possible.

The project is focused on audits of financial statements and auditor independence.

Project Contact

Task Force

Correspondent members:


Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.