|SCAA X ACA X ADF Members’ Virtual Forum - Exposure Draft - Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) (14 Sep 2021)|
||Forum (14 Sep 2021)|
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. With this consultation, the IAASB is moving to provide a globally consistent approach at a time where a number of jurisdictional-specific less complex entity standards are emerging, which is not in the public interest.
The IAASB strongly encourages all interested stakeholders to provide their feedback by the end of January 2022.
The Exposure Draft could be found on the following link.
The forum will provide an overview of the Exposure Draft and seek comments from our participants. Your views and experience are important.
Mr. Nelson Lam
Executive Chairman of Accountancy Caring Alliance
Mr. Kenneth Lau
President of SCAA
Mr. Donald Chau
Chairman of SCAA Practice Management Committee
||07:00 PM - 08:00 PM|
||Webinar (Live via Youtube Live)|