If you are auditing a component that is not itself a legal entity, it is unlikely to be a PIE.
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Home » The audit firm audits an Insurance Undertaking that is operated under a Freedom of Service basis (as defined in Directive 88/357/EEC as amended). Is this required to be listed in the template?
Other news
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IAASA Audit Committee Briefing 2025 Highlights & Video
Highlights from IAASA’s Audit…
-
IAASA’s Audit Quality Supervision Inspection Insight Series: IFRS 17 – Key Messages for Auditors
Today, IAASA has released…
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Minister makes board appointment
The Minister for Enterprise,…
-
ESMA publishes annual public statement setting out 2025 European common enforcement priorities
The European Securities and…