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).

Technical Alert
Exposure Draft ED 05/22
Comment PDF
Institute of Public Accountants View
Chartered Accountants Australia and New Zealand View
CPA Australia View
KPMG View
Deloitte View
EY View
ACNC View
Australian Securities and Investments Commission (ASIC) - CONFIDENTIAL
Project Contact
Project Lead
Jacinta Hanrahan Principal
CLOSED FOR COMMENT

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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