Definition of Public Interest Entity (PIE)

The Council of The Institute of Chartered Accountants of Trinidad & Tobago (ICATT) has approved a definition of a Public Interest Entity, together with considerations with regard to the Long Association of Senior Personnel (Including Partner Rotation) with an Audit Client for the guidance of members. This definition of a Public Interest Entity and the Long Association for Senior Personnel Exemption shall become effective for audits of financial statements for periods beginning on or after 15 December, 2017.

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