
29 August 2025
The PIOB certifies Amendments to the IAASB standards – PIE Track 2
The PIOB certifies the IAASB´s Narrow Scope Amendments
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Enhancing the Public Interest
The PIOB´s purpose 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.
We meet our purpose by complementing our Oversight and Nominations roles and with the following tools:
Public Interest Oversight Board
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.
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 our latest Public Interest Issues identified in the current projects of the standard-setting boards
IAASB PII June 2025
IESBA PII June 2025
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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.