Definition of Listed Entity and Public Interest Entity
This project aims to review and revise the definitions of Listed Entity and Public Interest Entity in APES 110 Code of Ethics for Professional Accountants (including Independence Standards).
This project is now completed with the amending standard issued on 24 November 2023. The amending standard is effective from 1 January 2025, with early adoption permitted.
Related Documents:
Technical AlertExposure Draft ED 05/22
| Comment | |
|---|---|
| Institute of Public Accountants | View |
| Chartered Accountants Australia and New Zealand | View |
| CPA Australia | View |
| KPMG | View |
| Deloitte | View |
| EY | View |
| ACNC | View |
| Australian Securities and Investments Commission (ASIC) - CONFIDENTIAL |
Project Stages
The definition of Listed Entity and Public Interest Entity is based on an IESBA project.
Please refer to Project Development Tab for information on this project.
Exposure Draft
Proposed revisions to the definitions of Listed Entity and Public Interest Entity in the Code
Submissions made to ED 05/22
Australian Charities and Not-for-Profits Commission (ACNC)
Chartered Accountants Australia and New Zealand
Board Papers 2023
Proposed Revisions to APES 110 Listed Entity and PIE (BM 119 - May 2023)
General Comments Table ED 05/22 PIE (BM 119 - May 2023)
Specific Comments Table ED 05/22 PIE (BM 119 - May 2023)
ASIC Staff Comments CONFIDENTIAL (BM 119 - May 2023)
Amendments for APES 110 PIE revisions (Marked-up) (BM 119 - May 2023)
Draft Basis for Conclusions APES 110 PIEs (BM 119 - May 2023)
Project Completed
Amending Standard issued November 2023 and effective from 1 January 2025
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