The Public Interest Oversight Board (PIOB) has issued its first public and separate certification on the Revisions to the Code Relating to the Definition of Engagement Team and Group Audits (the ‘Standard’), as approved by the International Ethics Standards Board for Accountants (IESBA).
The PIOB has overseen the standard-setting process throughout the full development of the standard. The PIOB certification follows a written statement from the IESBA and confirms that the standard has been developed in a manner consistent with agreed due process, and that it is responsive to the public interest, informed by the concepts and principles of the Public Interest Framework (PIF).
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