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 publishes updated guidance note on Reporting to the Corporate Enforcement Authority
IAASA previously published a…
-
Audit Committee Briefing 2023
The Irish Auditing and…
-
IAASA challenges issuers on ‘fair review of the business’ disclosures
IAASA, Ireland’s accounting enforcer,…
-
Annual Audit Programme and Activity Report 2022
IAASA publishes its AAPA…