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

The 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.
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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

Next meetings

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December 8-11 – IAASB

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December 8-12 – IESBA

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December 18 – Virtual

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October 24 – IESBA – Virtual

October 3 – Virtual

Our latest

9 December 2025
The PIOB announces appointment of the IAASB Vice-Chair
The PIOB appoints Edo Kienhuis as IAASB Vice-Chair.
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PIOB NEWS Publications
14 November 2025
New Q3 – 2025 oversight publications available
New PIOB quarterly publications available.
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11 November 2025
The PIOB approves new IAASB and IESBA composition for 2026
The PIOB has approved appointments and re-appointments to the IAASB and to the IESBA
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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 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).

He has previously 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, resuming March 1, 2026), combining academic insight with practical expertise in corporate governance and financial reporting at national and international levels.

Han holds a Bachelor of Arts in Business from Seoul National University, a Master’s in Professional Accounting from the University of Texas at Austin, and a Ph.D. in Business, with a concentration in Accounting, from Michigan State University.