Regulation for Registration of PIE Auditors

This Regulation describes the objectives and the scope of the Public Interest Entity (PIE) Auditor Registration, the criteria for registration as PIE auditors, procedures for registration, quality review arrangements for PIE audit engagements and Registered PIE auditors, and cancellation of registration of Registered PIE Auditors.

The regulation applies to firms carrying out audits of financial statements prepared in accordance with any applicable legal or financial reporting framework which intend to register as PIE auditors.