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

Dates to be confirmed

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April 7-9 – Madrid

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April 30 – Mid-quarter Board call

Our latest

PIOB NEWS Publications
3 June 2025
New Q1 – 2025 oversight publications available
The PIOB has released new quarterly oversight publications that provide valuable insights into how the PIOB identifies Public Interest Issues.
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28 May 2025
The PIOB Re-appoints IAASB chair
The PIOB is delighted to announce Tom Seidenstein´s re-appointment as Chair of the IAASB
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PIOB NEWS Certifications
10 April 2025
The PIOB certifies ISA 570 (Revised 2024) Going Concern
The PIOB certifies the International Standard on Auditing (ISA) 570 (Revised 2024) Going Concern
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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.