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Less Complex Entities

In a response to increasingly complex auditing standards, the International Audit and Assurance Standards Board is attempting to create an auditing standard for Less Complex Entities. We track its progress.
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Displaying 1-5 of 5 results
LCE audits: a promising start with work to be done
  • Article
  • 19 Nov 2021
At a recent ICAEW event, the IAASB outlined its approach to a standard for less complex entities, and a panel discussed its implications.
Less Complex Entity audits
  • Podcast
  • 08 Oct 2021
Sophie Campkin, ICAEW’s Technical Lead, Audit and Assurance, is joined by a panel of experts to discuss Less Complex Entity (LCE) audits.
Less complex entities: ICAEW salutes IAASB’s initiative
  • Article
  • 29 Jul 2021
ICAEW welcomes the issue of a draft standard for the audit of less complex entities by the International Auditing and Assurance Standards Board as a move in the right direction.
LCE audit reform plans take a step forward
  • Article
  • 17 Dec 2020
18 December 2020: Plans for a simplified auditing standard for less complex entities moved a step closer this week
Support SME audits with new standard for less complex entities
  • Article
  • 12 Jun 2020
15 June 2020: ICAEW has added its voice to renewed calls for a separate auditing standard for ‘less complex’ entities ahead of a crucial meeting of the International Auditing and Assurance Standards Board to decide on the issue.
Displaying 1-5 of 5 results