Yes, irrespective of whether the securities are actively traded or not, the entity meets the definition of a PIE by having transferable securities which are admitted to trading on an EU regulated market (as well as governed by the law of a member state).
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Home » My client, an EEA incorporated entity whose transferable securities are admitted to trading on an EU regulated market, does not have any securities traded. Is it still required to be included?
Other news
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Third-country auditors and audit firms seeking approval to carry out the assurance of sustainability reporting in Ireland
The Irish Auditing and…
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Revisions to ISA (Ireland) 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and ISA (Ireland) 570 Going Concern
Following public consultation, IAASA…
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IAASA publishes its annual Observations highlighting key considerations for companies’ 2026 corporate reports
22 September 2026 IAASA…
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Minister appoints new director to the board
The Minister for Enterprise,…