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NEWS ALERT
NEW IAASB COMMUNIQUE DETAILS PLANS TO ADDRESS COMPLEXITY, UNDERSTANDABILITY, SCALABILITY, PROPORTIONALITY

(New York, New York, November 5, 2020)

Focusing on the effective and consistent application of our standards, the IAASB has published a new communique detailing its next steps to address complexity, understandability, scalability, and proportionality, including in the audits of financial statements of less complex entities.

The communique details the IAASB’s efforts to balance the needs of all its stakeholders by developing a separate standard focused on less complex entities while simultaneously addressing complexity, understandability, scalability and proportionality in the International Standards on Auditing more broadly.

Contact:
Megan Hartman
Senior Manager, Communications
+1 212 286 9344
meganhartman@iaasb.org

 
Prepared by IFAC's Communications Department. Contact communications@ifac.org for further information.
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