International Federation of Accountants and Auditors for SMEs (EFAA), International Auditing and Assurance Standards Board (IAASB) en International Federation of Accountants (IFAC) organiseren samen een webinar over de geplande wijzigingen in de door de International Auditing and Assurance Standards Board voorgestelde ontwerpnorm genaamd Audits of Less Complex Entities (ISA for LCE). Dit webinar zal ingaan op de wijzigingen sinds het voorontwerp van de IAASB en het verwachte tijdschema voor het project, en biedt deelnemers de gelegenheid om vragen te stellen.
Het webinar gaat door op 16 februari 2023, van 14 tot 15 uur CET (Europese tijd).
Registeren kan online.
Zie hieronder voor meer informatie.
We would like to invite you to a webinar on planned changes to the International Auditing and Assurance Standards Board’s proposed standard for Audits of Less Complex Entities (ISA for LCE) on February 16, 2023, hosted by the European Federation of Accountants and Auditors for SMEs, IAASB and the International Federation of Accountants. The one-hour webinar will address changes since the IAASB’s exposure draft and the forecasted project timeline, as well as provide an opportunity for participants to ask questions.
Date & Time
Thursday February 16, 2023: 8:00- 9:00 am ET/ 2:00-3:00 pm CET
The webinar will be in English with simultaneous interpretation into French and Spanish.
- Salvador Marin, EFAA President
- Paul Thompson, EFAA Director
- Kai Morten Hagen, IAASB Member and IAASB Audits of LCEs Task Force Chair
- Amy Fairchild, IAASB Principal
- Monica Foerster, Partner at Confidor and IFAC SMP Advisory Group Chair
- Christopher Arnold, IFAC Director
Please note there is limited capacity, so we recommend registering early. The event will also be livestreamed on IFAC’s YouTube channel.
Audits of Less Complex Entities Background
Smaller, less complex entities play a vital role in the world’s economy. In an increasingly complex world with evolving reporting needs, a need for a set of high-quality requirements tailored for the audits of less complex entities has emerged.
The IAASB’s exposure draft, Proposed International Standard on Auditing for Audits of Less Complex Entities (ISA for LCE), was open for public consultation until early 2022. Since then, the IAASB has evaluated feedback received and made further revisions to the draft ISA for LCEs, including to the authority, targeted areas of the proposed standard, and incorporated requirements for audits of group financial statements. The IAASB approved an exposure draft to incorporate groups audits at its December 2022 meeting.