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IFAC SMP Committee Comment Letter on the IAASB's Proposed Strategy for 2020-2023 and Work Plan for 2020-2021


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Overall, the SMPC generally supports the IAASB’s Proposed Strategy for 2020-2023 and Work Plan for 2020-2021, including the proposed framework of activities and new approach to how the Board will revise and develop standards. The SMPC emphasized how important the work planned by the IAASB on audits of less complex entities is and that this should be a high-priority for the Board. As the global standard setter, there is a rising pressure and expectation for the IAASB to be seen to take meaningful action to address the challenges identified and minimize the risk of the development of further disparate local standards.  

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