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).
Related Documents:
APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (Nov 2018)
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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.
Board papers 2022
Exposure Draft
The proposed Exposure Draft is under development and will be presented at a Board Meeting in 2022.
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