Private Equity & Other External Investments

The objective of the workstream is to enhance the IESBA’s understanding of private equity and other external investments (PE&OEI) in accounting firms, including their structures, ownership arrangements, governance and control characteristics, and related ethical and independence implications.

The PT will coordinate closely with the IAASB on the information gathering, given potential matters of mutual interest from a quality management perspective and broader audit quality considerations. This will include, as appropriate, IAASB participation in the information-gathering activities.

Project Team

• Jon Reid
• Jeanne Viljoen
• Elaine Cahoon

Board Advisors

• Saadiya Adam
• Mark Babington
• Luigi Nisoli

IESBA Board Advisor to the IESBA’s FCG workstream acting as a liaison member to this workstream: Channa Wijesinghe