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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Home » I have a client whose parent is incorporated outside of the EEA – is it required to be listed in the template?
Other news
-
Compendium of financial reporting decisions – 24/01/2023
IAASA, Ireland’s accounting enforcer,…
-
IAASA’s inspection insight series 2 – related parties – 23/12/2022
IAASA has today published…
-
IAASA video presentation on the revised ISA (Ireland) 315. -22/12/2022
IAASA video presentation on…
-
IAASA issues revised Policy Paper on publication of information regarding its financial reporting supervision activities – 06/12/2022
IAASA has today published…