New Standard for Audits of Less Complex Entities (LCEs) Issued by IAASB

The IAASB has published the ISA for Audits of Financial Statements of LCEs, which is available on:

Audits performed using the ISA for LCE provide the same level of assurance for eligible audits: reasonable assurance.

All materials may be accessed on the IAASB website:

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Newsletter May2024

Property Practitioners: Payment Processing Agents Many property practitioners make use of payment processing agents. Payment processing agents meet the definition of a service organisation, and should be evaluated by the [...]