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Follow-up survey on the PIE definitions applicable in European countries

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01 Dec 2017

Accountancy Europe has conducted a second survey on the definitions of Public Interest Entities (PIEs) applicable in Europe. The definitions have significant impact on the accounting and audit requirements for companies active in the European market.

A first survey conducted in 2014 had revealed that there is a wide diversity of definitions of PIEs applicable across European countries and that, as a consequence, the number of PIEs per European country is very variable.

The follow-up survey was conducted to see what has changed with the new EU rules on statutory audit that became applicable in June 2016. The findings of the survey demonstrate that the audit reform has resulted in more harmonised and reduced definitions of PIEs. This has led to an overall decrease in the number of PIEs across Europe.  

Please click to access the survey on the Accountancy Europe website.

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