Listed Entities and PIES - IAASB
Date recorded:
At its meeting on December 5-9, 2022, the IAASB agreed to adopt the IESBA definition of PIE and “publicly traded entity” into the definitions in ISQM 1, ISA 200 and the Glossary of Terms, and including further requirements and application material from the IESBA Code that address the scoping of PIEs. In March 2023, the PIE Task Force intends to present to the Board respondents’ feedback from the public consultation for the proposed narrow scope amendments to ISA 700 (Revised) and ISA 260 (Revised) related to this project.
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