L’International Federation of Accountants and Auditors for SMEs (EFAA), International Auditing and Assurance Standards Board (IAASB) et International Federation of Accountants (IFAC) organisent conjointement un webinaire sur les changements prévus à la norme proposée par l’International Auditing and Assurance Standards Board pour les contrôles des entités moins complexes (ISA for LCE). Ce webinaire traitera des changements intervenus depuis l’avant-projet de l’IAASB et du calendrier prévu pour le projet, et donnera aux participants l’occasion de poser des questions.
Le webinaire aura lieu le 16 février 2023, de 14 à 15 heures CET (heure européenne).
L’enregistrement peut se faire en ligne.
Vous trouverez de plus amples détails ci-dessous.
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.
Speakers
- 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.
