The Institute of Certified Public Accountants of Uganda (ICPAU) is consulting on the proposed Minor Amendments to the Revised Definition of Public Interest Entity (PIE) contained within its IFRS for SMEs Accounting Standard Implementation Guidelines (Revised, 2024). The amendments seek to provide clarifications and enhancements to the revised definition. 

The Institute invites comments on the proposals in this Consultation. Click here to access the Consultation on the proposed Minor Amendments to the Definition of Public Interest Entity (PIE). Comments are expected by 30 May, 2026, via email at standards@icpau.co.ug