Skip to main content

Summary of Prohibitions Applicable to Audits of Public Interest Entities

March 2024
IESBA
| Guidance & Support Tools
English

This high-level summary is designed to highlight non-assurance services, relationships, interests, or circumstances that are prohibited for PIE audits. It will be a useful reference to stakeholders, including regulators and audit oversight bodies, audit firms and individual audit practitioners, the corporate governance community, investors, preparers, and educational bodies or institutions.

The high-level summary is not a substitute for reading the Code. Footnote references to the relevant provisions in the Code have been provided to assist further understanding of the prohibitions. 

Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.