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IFAC SMP Committee Response to IAASB Strategy Survey


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Published: 
Tue, 2018-08-14
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The IFAC Small and Medium Practices Committee welcomes the opportunity to provide input to the International Auditing and Assurance Standards Board future strategy and supports the planned work to explore what more can be done for audits of smaller or less complex entities. Worldwide, small- and medium-sized entities, representing over 90% of business, rely primarily on SMPs as their preferred advisers. It is important for the IAASB to give greater consideration to matters relating to SMEs and SMPs in all of its activities.

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