News and Publications

Junior Associate, Assurance and Tax

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Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

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This Q&A publication is designed to highlight, illustrate, or explain aspects of the PIE revisions in the Code and is intended to complement the Basis for Conclusions for the final pronouncement. It will assist national standards setters, professional accountancy organizations, and firms in adopting and/or implementing the PIE revisions. The Q&As will also assist regulators…
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Briefing Note for Global Sustainability Roundtables

Briefing Note for Global Sustainability Roundtables

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the IESBA will hold four global roundtables to obtain input that will help shape the development of new ethics and independence standards for sustainability reporting and assurance.  The objective of the IESBA’s global sustainability roundtables is to obtain stakeholders’ input to key ethics and independence issues relating to sustainability reporting and assurance as well as the…
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