Public Interest Entity: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Create page. Source: BDO webpage https://www.bdo.global/en-gb/services/audit-assurance/eu-audit-reform/what-is-a-public-interest-entity-(pie)) |
imported>Doug Williamson m (Categorise and add links.) |
||
| Line 10: | Line 10: | ||
== See also == | == See also == | ||
* [[Audit]] | * [[Audit]] | ||
* [[Entity]] | |||
* [[Public interest]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Compliance_and_audit]] | |||
Revision as of 11:06, 11 July 2018
Financial reporting and governance.
(PIE).
A Public Interest Entity is an undertaking that is of significant public relevance because of the nature of its business, its size or the number of its employees.
The financial audits of PIEs are subject to stricter regulation than audits of other entities, because of the relevance of the undertaking to the public.
