Transcription of Public interest entity: Definition and scope
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Public interest entity: Definition and scope
Public interest entity: Definition and scope November 2015. Public interest entity: Definition and scope On June 16, 2014, after publication in the Official committees. The provisions that have received the Journal, European Union (EU) audit legislation most attention, such as MFR and prohibited NAS, entered into force. For all provisions including are contained in the Regulation and only apply to those pertaining to nonaudit services (NAS), the Public interest entities (PIEs) and their statutory effective date is June 17, 2016 (first financial year auditors. starting on or after June 17, 2016), except for mandatory firm rotation (MFR) requirement where This legislation is complex, and the summary specific transitional measures are provided. descriptions of legislative and implementation Certain member states have provided other start considerations outlined below do not constitute dates for the specific provisions of this legislation.
Definition and scope On June 16, 2014, after publication in the Official Journal, European Union (EU) audit legislation entered into force. For all provisions including those pertaining to nonaudit services (NAS), the effective date is June 17, 2016 (first financial year starting on or after June 17, 2016), except for
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