Friday, August 12, 2022
Register to participate in a joint AUASB/APESB Webinar on proposed revisions relating to Public Interest Entities (PIEs), including the new definition and proposed transparency disclosure in the auditor’s report.
Currently in Australia, there are two consultations underway, one by the APESB and one by the AUASB, relating to Public Interest Entities (PIEs).
APESB’s Exposure Draft proposes changes to APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code). The proposed revisions are based on changes introduced into the IESBA Code earlier this year. One of these changes is a requirement for firms to publicly disclose whether the independence requirements for PIEs have been applied in an audit.
The AUASB’s Consultation Paper considers a new IAASB Exposure Draft which proposes to address the new PIE transparency requirement in the Code by making narrow scope amendments to ISA 700 (Revised) Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised) Communication with Those Charged with Governance
The webinar will cover:
Participants will be provided with an opportunity to provide feedback directly to the AUASB and APESB on:
Date and Time
Friday, 26 August 2022 (12:00pm – 12:45pm AEST)
To register, click here