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IAASB’s Audits Of Less Complex Entities: Feedback Statement And Way Forward


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(New York, NY, December 17, 2019) – The International Auditing and Assurance Standards Board (IAASB) today released a Feedback Statement sharing what the Board has heard regarding audits of less complex entities in response of its recent Discussion Paper: Audits of Less Complex Entities (LCEs): Exploring Possible Options to Address the Challenges in Applying the ISAs.

“The extraordinary participation in our consultation and the thoughtful comments we received demonstrate the importance of, and interest in, this initiative, said Tom Seidenstein, Chair of the IAASB.  “We are pleased with the high level of engagement we received on this topic globally, and look forward to further engagement as the IAASB progress its work in this area.”

The Discussion Paper, and related outreach activities, solicited perspectives of different stakeholder groups on the issues and challenges surrounding the audits of LCEs. Further information gathering activities will continue until June 2020, when the Board will decide the way forward. 

“We have developed this feedback statement to acknowledge the important and constructive input received to date, but also to keep our stakeholders informed about where we are in this important initiative, said Roger Simnett, LCE Working Group Chair. “The IAASB believes that sharing what we have heard will be useful in stimulating further thinking and exploration of this very important topic towards developing recommendations.”

Click here to view the document.

About the IAASB 

The IAASB develops auditing and assurance standards and guidance for use by all professional accountants under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAASB, and the IAASB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IAASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org

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