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 comment period for the exposure draft has been extended to 12 December 2022.
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.
Board papers 2022
Submission to the IESBA's proposals
Proposed revisions to the definitions of Listed Entity and Public Interest Entity in the Code
Access APESB pronouncements on the go.