Roundtable: Share your views on the ISA for Less Complex Entities
News types:
Published: 16 April 2026
The FRC is inviting stakeholders to take part in two roundtable discussions to share their views on the International Standard for Auditing for Less Complex Entities (ISA for LCE).
The FRC has launched a call for views on the ISA for LCE to inform its ongoing engagement with the International Auditing and Assurance Standards Board (IAASB) during the IAASB's project to maintain the standard, which is scheduled to run until June 2027.
The roundtables are scheduled as follows and will be held virtually:
- Monday 27 April, 15:00 – 16:30
- Tuesday 5 May, 13:30 – 15:00
Stakeholders are especially encouraged to share their views on how audits of less complex entities can be delivered more proportionately while providing the same level of assurance and evidence as a full ISA (UK) audit.
This call for views is not exploring the adoption of the current version of the LCE standard in the UK, or on whether a revised version would be adopted.
The FRC will consider the adoption of any revised LCE standard issued following the conclusion of the IAASB’s project, launched in December 2025 with proposals to maintain the ISA for LCE, and therefore seeking to better understand its stakeholders’ views on the ISA for LCE.
To express interest in taking part in a roundtable discussion with the FRC, please email [email protected]