Branches of PIEs do not normally fall under the definition of PIEs in themselves, as they do not have a legal personality, see EU Commission FAQs.
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Home » Do branches fall under the definition of PIEs?
Other news
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IAASA-IAFA Accounting Education Conference
IAASA hosted the IAASA-IAFA…
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ESMA publishes annual public statement setting out 2024 European common enforcement priorities
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IAASA publishes annual Observations paper highlighting some key considerations for companies’ 2024 annual reports
IAASA, Ireland’s accounting enforcer,…
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Updates to the Irish Auditing Standards
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