ESM and Public Interest Entity: Difference between pages
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imported>Doug Williamson (Mend link.) |
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)) |
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''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. | |||
== See also == | == See also == | ||
* [[ | * [[Audit]] | ||
Revision as of 16:30, 10 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.
