What is the definition of Public Interest Entities (PIEs) across Europe and what has changed with the new EU rules on statutory audit that became applicable in June 2016? This paper presents the results of a survey Accountancy Europe has carried out on this topic across Europe. It follows the previous survey from 2014 on the definitions of PIEs. It provides an overview of the PIE definitions applicable across European countries and the differences amongst them. In addition, it provides insight into the number of PIEs in each country.
The findings of this survey demonstrate that the Audit Reform has resulted in more harmonised and reduced definitions of PIEs. This has led to an overall decrease in the number of PIEs across Europe.
For information: Júlia Bodnárová, Advisor, julia[at]accountancyeurope.eu, + 32 2 893 33 83
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Accountancy Europe unites 50 professional organisations from 37 countries that represent 1 million professional accountants, auditors and advisors. They make numbers work for people. Accountancy Europe translates their daily experience to inform the public policy debate in Europe and beyond. Accountancy Europe is in the EU Transparency Register (No 4713568401-18).