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).

APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (Nov 2018)
Project Contact
Project Lead
Jacinta Hanrahan Principal
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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.

Exposure Draft

The proposed Exposure Draft is under development and will be presented at a Board Meeting in 2022.

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