The AICPA Professional Ethics Committee (PEEC) adopted a revised definition of public interest entity (PIE) to be included in the AICPA Code of Professional Conduct, which is effective for periods beginning on or after December 15, 2024, with early implementation allowed.
The document available for download (below) contains a summary of the implications to auditors of insurance entities.
Included in the document is a link to the basis for conclusions that summarizes considerations the committee deemed significant in the development