Database of Public Interest Entity (PIE) definitions issued for different countries

The definitions issued by the IESBA can assist regulators, national standard setters, and other relevant bodies in developing or revising their definitions of PIE at the local level based on the IESBA’s PIE definition. This database covers 78 jurisdictions in the Americas, Europe, Africa, Asia, and Oceania.

The PIE revisions become effective for audits of financial statements for periods beginning on or after December 15, 2024.

You can access the IESBA publication here.