Rollout – Definitions of Listed Entity and Public Interest Entity


The IESBA’s Rollout initiative is intended to promote awareness and support the adoption and effective implementation of the changes to the International Code of Ethics for Professional Accountants (including International Independence Standards) (“the Code”) arising from the IESBA’s Definitions of Listed Entity and Public Interest Entity project.

The Working Group will release materials that facilitate this initiative, such as but not limited to

  • publications which encompass comprehensive responses to frequently asked questions, and
  • a database showing the type of entities that a selection of jurisdictions around the world have qualified as public interest entities (“PIE”).

The Working Group will also organize interactive, regional webinars with Board members' participation, which will provide opportunities for national standard-setters and other local bodies responsible for the adoption of the Code to share learnings and experiences about refining the local PIE definitions.

Finally, the Working Group will engage in coordination activities on the narrow scope amendments project that IAASB has undertaken as a result of the finalization of the revised PIE provisions in the Code.

Project Focus Page

Working Group


Project Stages

Webinars, Presentations & Videos

Webinar for Asia-Pacific Region

Board Papers

March 2022 June 2022 September 2022

Board Minutes

March 2022 June 2022 September 2022 (Available December 2022)

IESBA September 2022 Meeting Highlights

The IESBA considered an update on the rollout activities related to the revised definition of “public interest entity” in the Code, the final pronouncement for which was released in April 2022. Among other matters, the IESBA noted the progress of the draft Staff Q&A publication and other implementation support materials, including a jurisdictional PIE database, being developed. The IESBA also noted two global panel discussions arranged for Q4 2022 that will provide IESBA representatives the opportunity to engage with key stakeholders, including regulators, professional accountancy organizations and national standard setters by providing a forum for peer-to-peer discussions and learning opportunities relating to the adoption and implementation of the revised PIE definition and related provisions in the Code.

In addition, the IESBA considered the latest IESBA-IAASB coordination activities in relation to the IAASB’s project to develop narrow scope amendments to operationalize changes to the IESBA Code that enhance transparency about independence

The IESBA will consider another update on the PIE rollout activities at its November-December 2022 meeting.  


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