PIE – Rollout and IAASB coordination

Objective

The IESBA’s Rollout initiative is intended to promote awareness and support the adoption and effective implementation of the changes to the International Code of Ethics for Professional Accountants (including International Independence Standards) (“the Code”) arising from the IESBA’s Definitions of Listed Entity and Public Interest Entity project.

The Working Group will release materials that facilitate this initiative, such as but not limited to

  • publications which encompass comprehensive responses to frequently asked questions, and
  • a database showing the type of entities that a selection of jurisdictions around the world have qualified as public interest entities (“PIE”).

The Working Group will also organize interactive, regional webinars with Board members' participation, which will provide opportunities for national standard-setters and other local bodies responsible for the adoption of the Code to share learnings and experiences about refining the local PIE definitions.

Finally, the Working Group will engage in coordination activities on the narrow scope amendments project that IAASB has undertaken as a result of the finalization of the revised PIE provisions in the Code.

Project Focus Page
Working Group
 Staff
IESBA December 2023 Meeting Highlights

The IESBA considered an update from its Public Interest Entity (PIE) Rollout Working Group regarding Track 2 of the IAASB’s Listed Entity and PIE Project.

The IESBA will receive a further update from its PIE Rollout Working Group on matters of coordination with the IAASB at its March 2024 meeting.