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LCE audit reform plans take a step forward 18 December 2020: Plans for a simplified auditing standard for less complex entities moved a step closer this week after the International Auditing and Assurance Standards Board unanimously approved the project proposal and committed to publishing an Exposure Draft of the new standard in June next year. The project proposal for a separate auditing standard for less complex entities (LCEs) was officially ratified at standards body the International Auditing and Assurance Standards Board’s (IAASB) December 2020 meeting, more than four years after the concept was first floated. The IAASB has already published a new communique, with details of current thinking on what the standard will look like, which entities it will apply to and the development timeline.

Tom seidensteinMichael izzaKatharine bagshawInternational standards on auditing isasInternational auditingAssurance standards boardExposure draftInternational standardsமைக்கேல் இஜ்ஜக்யாத்ரிந் பாக்ஷாசர்வதேச தரநிலைகள் ஆன் தணிக்கை எனசர்வதேச தணிக்கைஉறுதி தரநிலைகள் பலகைநேரிடுவது வரைவுசர்வதேச தரநிலைகள்