2013 IESBA Handbook as adopted by the BOA defines public interest entities as

follows:

The Philippine SEC does not have a clear definition on what is a public interest
entity, instead, it defined large and/or publicly-entities as follows:

For purposes of applying 290.25 (a) (ii) of the IESB handbook, SEC SRC Rule 68
provides that the audits of the following entities shall be subject to the same
independence requirements that apply to the audit of listed entities (group A (2)),
specifically: