Exposure Draft: Proposed Amendments to the IRBA Code ‒ Revisions to the Definitions of Listed Entity and Public Interest Entity
In November 2022, the IRBA Committee for Auditor Ethics (CFAE) approved the proposed amendments to the definitions of Listed Entity and Public Interest Entity (PIE) in the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) (IRBA Code), for exposure for at least 90 days. A board notice to this effect was published in the Government Gazette for public comment.
The proposed amendments to the PIE provisions in the IRBA Code will be effective for audits of financial statements for periods beginning on or after 15 December 2024, in line with the effective date of the IESBA Code revisions. Early adoption is permitted.
The IRBA welcomes comments, in Word and PDF formats, as well as responses to the specific questions set out in the Explanatory Memorandum, by email to firstname.lastname@example.org by 3 April 2023.
The Exposure Draft may be downloaded from:
Contact the Standards Department by emailing email@example.com for any queries.