A Public Interest Entity (PIE) is an organization that operates under the scrutiny of the public eye due to its size, importance, or influence in the marketplace. These entities often include publicly traded companies, banks, insurance companies, and other financially significant institutions.
A public interest entity (PIE) refers to an institution subject to special statutory audit requirements due to the potential broader or more significant consequences of misstatements in its published accounts. This is particularly relevant within the EU regulatory framework.
