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IFAC-IAASB-CAPA/SAFA roundtable - Proposed Standard for Audits of Less Complex Entities (LCE)
Smaller, less complex entities (LCEs) make crucial contributions to the world economy and account for the great majority of entities globally. At the same time, increasingly complex structures and transactions need to be addressed in the International Standards on Auditing (ISAs). This complexity in the ISAs can pose challenges for audits of less complex entities.

Based on the feedback from a discussion paper and outreach, the IAASB has developed a draft standard that is proportionate to the typical nature and circumstance of an audit of a less complex entity and is responsive to those stakeholders’ challenges and is a global solution. The public consultation on this draft new standard is open until January 31, 2022.

This roundtable is jointly organized by IFAC, the IAASB and with IFAC’s Network Partners, the Confederation of Asian and Pacific Accountants (CAPA) and the South Asian Federation of Accountants (SAFA) to promote greater awareness and understanding of the public consultation and to provide an opportunity for members and stakeholders of CAPA and SAFA to provide their views to the consultation.

Timing: Friday November 12 2021
Kuala Lumpur (12:00-14:15) / New Delhi (9:30-11:45) / Sydney (15:00-17:15) / Suva (16:00-18:15) / London (5:00-7:15) / New York (23:00-1:15)

Nov 11, 2021 11:00 PM in Eastern Time (US and Canada)

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