International standard on auditing for audits of financial statements of less complex entities


The ISA for LCE is an independent global auditing standard tailored for smaller and less complex businesses and organisations.

Based on the International Standards on Auditing, it ensures that audits conducted under this standard offer the same level of reasonable assurance for eligible audits.

This standard is effective for audits starting on or after December 15, 2025, in jurisdictions that adopt or allow its use.

Learn more about the standard here


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