Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
26th July, 2024
Exposure Draft of Standard on Auditing for Audits of Financial Statements of Less Complex Entities (SA for LCE)

The Auditing and Assurance Standards Board (AASB) of ICAI has issued the Exposure Draft of SA for LCE for public comments. The Exposure Draft may be downloaded from the following link:

https://resource.cdn.icai.org/81255aasb65479.pdf

Invitation to comment AASB invites comments from various stakeholders on the Exposure Draft.

Comments are most helpful if they indicate the specific paragraph(s) to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.

How to submit Comments

Comments on the Exposure Draft may be submitted through any of the following modes.

1. Email aasb[at]icai[dot]in
2. Postal: Secretary, Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg, New Delhi- 110002
Last date for submitting comments on the Exposure Draft is 9th September 2024

    Quick Links