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NEWS ALERT
IESBA RELEASES ADDITIONAL GUIDANCE ON ITS PROPOSED DEFINITION OF A PUBLIC INTEREST ENTITY
Supplementary Publication to Support Local Adoption and Implementation

(New York, NY, March 12, 2021)

The IESBA today released a new staff publication providing additional context to the Board’s recently proposed revisions to the definition of a public interest entity (PIE). This staff publication supplements the guidance material in the explanatory memorandum of the Exposure Draft Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code (PIE ED), which was released in January.

This staff publication will assist local regulators, national standard setters or other relevant local bodies in considering and planning adoption of the revised PIE definition when finalized and issued by the IESBA. The IESBA recognizes that there may be refinements to the proposals as a result of the comments received on exposure.

In addition to the staff publication, the IESBA will provide two opportunities on March 25 and 29 for stakeholders to attend a webinar to learn more about the proposals in the PIE ED. Register for either one of the webinars here.

Click here to download the staff publication.

About IESBA

The International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission is to serve the public interest by setting ethics standards, including auditor independence requirements, which seek to raise the bar for ethical conduct and practice for all professional accountants through a robust, globally operable International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code).

Contact:
Jennifer DiClerico
Head of Communications
+1-212-286-9344
jenniferdiclerico@ifac.org

 
Prepared by IFAC's Communications Department. Contact communications@ifac.org for further information.
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