|
Join the International Federation of Accountants (IFAC), the Pan African Federation of Accountants (PAFA) and the Fédération Internationale des Experts Comptables et Commissaires aux comptes Francophones (FIDEF) in collaboration with the International Auditing and Assurance Standards Board (IAASB), to discuss the IAASB’s new international standard for audits of smaller and less complex entities and how some African jurisdictions are planning for adoption and implementation.
In December 2023 the IAASB published the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities, known as the ISA for LCE. The ISA for LCE is a standalone global auditing standard designed specifically for smaller and less complex businesses and organizations. Built on the foundation of the International Standards on Auditing (ISAs), audits performed using this standard provide the same level of assurance for eligible audits: reasonable assurance. The standard is effective for audits beginning on or after 15 December 2025 for jurisdictions that adopt or permit its use.
This 90-minute webinar, organized by IFAC, PAFA and FIDEF in collaboration with the IAASB, will highlight the main aspects of the ISA for LCE and then present examples on how some African jurisdictions plan to use the standard. Participants will have an opportunity to ask questions.
Confirmed speakers include:
- Kai Morten Hagen, Chair, IAASB ISA for LCE Task Force
- Jasper van den Hout, Director, IAASB
- Kazuko Yoshimura, Senior Manager, IAASB
- Lebogang Senne, Director, Technical Excellence, PAFA
- Christopher Arnold, Director, IFAC
- Mamour Fall, Délégué Général, FIDEF
- Dr Iheanyi Anyahara, Co-ordinating Director, Directorates of Accounting Standards, Public & Private Sectors, Financial Reporting Council, Nigeria
- CPA Catherine Asemeit, Director, Standards & Technical Services, Institute of Certified Public Accountants of Kenya
- Thandokuhle Myoli, Executive: Audit and Assurance, South African Institute of Chartered Accountants
View the full agenda on the IFAC website.
|
|