Listed Entities and PIEs - IAASB

Date recorded:

At its meeting on March 14-18 and 23, 2022, the IAASB discussed and approved a project proposal to undertake a narrow scope maintenance of standards project on listed entities and PIEs. This project sets out the IAASB’s actions to respond to recent revisions to the IESBA Code as a result of their project on the Definitions of Listed Entity and PIE. The IAASB’s proposed actions include: (i) a limited number of targeted changes to the ISQMs and ISAs; and (ii) developing an objective and guidelines to support the IAASB’s judgments in identifying specific matters for which differential requirements are appropriate in the ISQMs or ISAs. The Board’s will review a preliminary Exposure Draft, which will be presented for discussion and approval at the June 2022 IAASB meeting.

Review the summary, including the podcast, on the IAASB's Web site.

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