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I have a client whose parent is incorporated outside of the EEA – is it required to be listed in the template?

It depends, any client (e.g. a subsidiary) who meets the definition of public interest entity and whose audit is carried out in Ireland is a PIE. If the client group contains a PIE incorporated within the EEA, your client (the subsidiary) may fall within the definition of PIE. It is your responsibility to confirm that if this is the case or not.

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