ISA (NZ) for LCE
International Standard on Auditing (New Zealand) for Audits of Financial Statements of Less Complex Entities
Standard and amendments |
Guidance material |
International resources |
This is a stand-alone auditing standard that is available for use when auditing less complex entities (LCEs), if the auditor determines that the entity (or group) is an LCE as set out in Part A of the standard.
Guidance can be accessed from the above menu
Applicable for audits of financial statements for periods as indicated. Versions prior to the previous version can be found on the archive page.
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Additional materials
Feedback welcome
We'd love to hear from auditors as you implement the ISA (NZ) for LCE. If you have any further comments or suggestions on guidance that you would find useful, contact us.