Share your views on the ISA for Less Complex Entities

19 April 2026

Last updated: 21 April 2026

Michael Lavender
ICAS

The Financial Reporting Council (FRC) is inviting stakeholders to take part in a roundtable discussion to share their views on the International Standard on Auditing for less complex entities (ISA for LCE).

Following its call for stakeholder feedback on the ISA for LCE, the FRC is inviting stakeholders to take part in a roundtable discussion to share their views on the standard. 

Two identical virtual roundtables will take place on:

  • Monday 27 April, 15:00 to 16:30
  • Tuesday 5 May, 13:30 to 15:00

The FRC particularly encourages stakeholders to share their views on how audits of less complex entities can be delivered more proportionately, while maintaining the same level of assurance and evidence as a full ISA (UK) audit.

To register your interest in taking part, please email the FRC using the details below.

Register interest

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