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).
The comment period for the exposure draft has been extended to 12 December 2022.
Related Documents:
Technical AlertExposure Draft ED 05/22
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Open until: 12/12/2022
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
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