The PIOB certifies Amendments to the IAASB standards – PIE Track 2

THE PIOB CERTIFIES NARROW SCOPE AMENDMENTS TO THE IAASB STANDARDS IN RESPONSE TO THE IESBA´S REVISED DEFINITIONS OF LISTED ENTITY AND PUBLIC INTEREST ENTITY

The IAASB approved in June 2025 the Narrow Scope Amendments to the International Standards on Quality Management (ISQMs), International Standards on Auditing (ISAs), and International Standard on Review Engagements (ISRE) 2400 (Revised), as a result of the revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code.

PIOB Certification – IAASB PIE Track 2 Read the press release

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Dr. Han Yi

PIOB member – since 2025

Han Yi is a distinguished accounting professional, with expertise in standard-setting, corporate governance and sustainability reporting. He is Professor of Accounting at Korea University Business School, specializing in capital markets, corporate governance, and corporate reporting.

He also serves as a director of the Korea Corporate Governance Forum (since March 2026). From March 2023 to February 2026, Han served as Chairman of both the Korea Accounting Standards Board (KASB) and the Korea Sustainability Standards Board (KSSB), and as CEO of the Korea Accounting Institute (KAI).

Previously, Han has advised the Korean Financial Supervisory Service and Financial Services Commission, served on the Presidential Transition Committee for Korea’s 20th President, and held outside director and audit committee positions at major Korean corporations.

Han holds a Ph.D. in Business Administration from Michigan State University and a B.B.A. from Seoul National University, and previously taught at the University of Oklahoma’s Steed School of Accounting.

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