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Proposed new definition of publicly traded entity and revised definition of public interest entity

Jun 15, 2023 · 684.1 KB Download

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Are you interested in the ethics of accounting? If so, we want to hear your thoughts on this ethics exposure draft. Your comments are integral to the standard-setting process, and you don’t need to be an AICPA member to participate.

This proposal is part of the AICPA’s Professional Ethics Executive Committee (PEEC) effort to converge with the International Ethics Standards Board for Accountants (IESBA) revisions to their definitions of listed entity and public interest entity.

This exposure draft explains the proposed revisions to the AICPA Code of Professional Conduct and includes the full text of the guidance under consideration.

At the conclusion of the exposure period, PEEC will evaluate the comments and determine whether to publish the new and revised definitions.

Download the Exposure Draft released June 15, 2023

File name: Exposure Draft released June 15, 2023.pdf

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