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The International Ethics Standards Board for Accountants (IESBA) will host a webinar on its recently released final pronouncement, Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code. This one-hour webinar will be presented by Mike Ashley, IESBA Public Interest Entity (PIE) Task Force Chair, and Andrew Mintzer, IESBA PIE Rollout Working Group Chair.
The revised provisions extend the scope of application of additional independence requirements for audits of financial statements of PIEs through enlarging the universe of entities that are PIEs. The revised provisions recognize the essential role relevant local bodies play in identifying the specific entities that should be scoped in as PIEs in their jurisdictions, encouraging them to properly refine the PIE categories in the expanded IESBA definition and adding any other PIE categories relevant to their environments. The revised provisions provide guidance to the local bodies in this regard. There is also a new transparency requirement for firms to publicly disclose the application of independence requirements for PIEs where they have done so.
If you are interested to hear from IESBA, the webinar is scheduled on 25 May 2022, 10am EDT (10pm Singapore Time). Click here to register.
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