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The Staff of the International Ethics Standards Board for Accountants (IESBA) released an update to its Questions and Answers (Q&As) publication, originally published in March 2023, on the revisions to the definitions of listed entity and PIE in the IESBA Code of Ethics.
This update includes a new Q&A 16 to address the scenario where a jurisdiction has no PIE definition or excluded one or more of the mandatory categories in the IESBA PIE definition. In addition, Q&A 20 has been updated to state that the auditor’s report is an appropriate disclosure mechanism for firms to comply with the transparency requirement set out in the IESBA Code.
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