Public Interest Entity: Difference between revisions
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* [[Audit]] | * [[Audit]] | ||
* [[Entity]] | * [[Entity]] | ||
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* [[Public interest]] | * [[Public interest]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Latest revision as of 21:18, 7 July 2022
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.
