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.

Technical Alert
Exposure Draft ED 05/22
Project Contact
Project Lead
Jacinta Hanrahan Principal
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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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