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Database of Public Interest Entity (PIE) Definitions by Jurisdiction

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The IESBA Staff has developed this database of Public Interest Entity (PIE) definitions by jurisdictions as a resource to assist regulators, national standard setters, and other relevant bodies in developing or revising their definitions of PIE at the local level based on the IESBA’s PIE definition. This database covers 78 jurisdictions in the Americas, Europe, Africa, Asia, and Oceania.

Among other things, the PIE revisions:

  • Expanded the list of PIE categories in the Code, including a new category, “publicly traded entity,” to replace the category “listed entity.”
  • Recognize the essential role local bodies responsible for the adoption of the Code play in delineating the specific entities that should be scoped in as PIEs in their jurisdictions, encouraging them to properly define the PIE categories in the expanded definition and adding any other categories relevant to their environments.
  • Introduce a transparency requirement for firms to publicly disclose the application of independence requirements for PIEs where they have done so.

The PIE revisions become effective for audits of financial statements for periods beginning on or after December 15, 2024. Early adoption is permitted and encouraged.

II. List of Public Interest Entity (or Equivalent) Definitions by Jurisdictions 1 2 
Jurisdiction Region Listed entities Banks / Credit unions Insurance and Re-insurance companies Pension funds and Trusts  Pension fund manager / Trustees CIVs/ Mutual funds Fund managers / Investment companies/ Asset managers Others
Australia Asia-Pacific X X X X X X X
Austria Europe X X X X
Bahrain Africa and Middle-East X X
Belgium Europe X X X X
Botswana Africa X X X X3 X X X FN4SV5X6Z
Brazil Latin America and the Caribbean X X X X Z
Bulgaria Europe X X X X X7 ESX
Cambodia Asia-Pacific X X X X X F
Canada* North America X X
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