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).
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
Access APESB pronouncements on the go.
Register for APESB Updates