ISA for LCE: A standard for Audits of Less Complex Entities

Further to the publication of the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities, known as ISA for LCEs, a standalone standard designed to the specific needs of an audit of less complex entities, the International Auditing and Assurance Standards Board (IAASB) issued a Fact Sheet, Frequently Asked Questions and a presentation to support users. 

Available resources can be accessed through this link.