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Following the PIOB Certifications of 12 November 2024 and 17 January 2025, market participants and policymakers around the world now have a robust global baseline of the IAASB and IESBA standards to instill confidence in sustainability reporting, as it assumes greater relevance for users both within and outside of capital markets.
The PIOB certifies the IESBA approval of IESSA and Use of External Experts.
The Monitoring Group (MG) has announced that Mr. Han Yi will be joining the PIOB in January 2025
About the PIOB
The Public Interest Oversight Board (PIOB) is the global independent body which serves the public interest by appointing members to the International Auditing and Assurance Standards Board (IAASB) and International Ethics Standards Board for Accountants (IESBA) and overseeing their standard-setting.
MISSION
Our Mission is to ensure that international standards in auditing and assurance, ethics and independence are responsive to the public interest and thereby enhance confidence in corporate reporting and in the services of professional accountants, auditors and other assurance providers.
VISION
Our Vision is for global standards prepared with multi-stakeholder perspectives to meet capital market and wider user needs, through their capacity for consistent and ethical application in the public interest.
See latest Public Interest issues
PIOB Financial Statements 2023
19th Public Report
Mind The Gap
Beyond expectations
The Mind the Gap initiative was born to generate dialogue between the various actors in the financial ecosystem: accountants, preparers, audit practitioners and other assurance providers, policy makers, investors, users of financial statements, financial executives, audit committees, academics, and the public at-large, and share their points of view on narrowing the expectation gap and serving the Public Interest.
Episode 1
Sustainability GAP
Episode 2
Opportunity GAP
Mind the gap
Beyond expectations
SSB Nominations
The application period to the IESBA has now ended
IESBA
The PIOB re-appoints Chair and approves new IESBA 2025 composition
IAASB
The PIOB approves new IAASB composition for 2025
Oversight
The PIOB carries out oversight of SSB strategies, work plans and projects throughout their life cycle with complete independence to ensure that they are responsive to the Public Interest and that Due Process has been followed.
This work is reflected in the following PIOB documents:
Dr. Han Yi
PIOB member since 2025
Han Yi is a distinguished accounting professional with extensive expertise in standard-setting, corporate governance, and sustainability reporting. He currently serves as the Chief Executive Officer of the Korea Accounting Institute (KAI) and chairs both the Korea Accounting Standards Board (KASB) and the Korea Sustainability Standards Board (KSSB). Han Yi is dedicated to promoting transparency and accountability in global financial and sustainability reporting practices.
Previously, he held leadership roles as an Outside Director and Audit Committee Chair for major South Korean corporations, including DL Group, and served as an expert on capital markets for South Korea’s National Economic Advisory Council. Han Yi is also a Professor of Accounting at Korea University Business School (currently on leave), where he integrates academic rigor with practical expertise to address critical challenges in corporate governance and financial reporting at national and international levels.
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