Less Complex Entities (LCEs)

ISA for Less Complex Entities

ISA for LCE is effective for audits beginning on or after December 15, 2025, for jurisdictions that adopt or permit its use.

Author	IAASB
Division	Audit and Assurance
Keywords	ISA for LCE Less Complex Entities
Categories	Less Complex Entities (LCEs)
Date	6 December 2023
File	1 IAASB Audits Less Complex Entities LCE Final Pronouncements (pdf) 2 IAASB Audit Less Complex Entities LCE Basis Conclusions (pdf) 3 IAASB Audits Less Complex Entities LCE Fact Sheet (pdf) 4 IAASB Audits Less Complex Entities LCE Frequently Asked Questions (pdf)