ISA (NZ) for LCE – Deep Dive

Join us for a deep dive into the recently issued auditing standard (ISA (NZ) for LCE), designed for audits of less complex entities. This standard is available for use by auditors of less complex entities and is applicable for periods beginning on or after 15 December 2025.

We will take you through:

·        The structure and scope of the ISA (NZ) for LCE

·        When the standard can be used

·        Key features of the standard