The International Auditing and Assurance Standards Board (IAASB) has announced amendments to its standards, revising the definition of a publicly traded entity to align with the International Ethics Standards Board for Accountants’ (IESBA) Code of Ethics. This alignment will affect the International Standards on Quality Management (ISQMs) and International Standards on Auditing (ISAs).The amendments include adopting the same definition of a publicly traded entity in the ISQMs and ISAs as in the IESBA Code of Ethics.
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