The IFAC Professional Accountants in Business (PAIB) Committee has submitted a comment letter in response to the IESBA’s Consultation Paper, Proposed Strategy and Work Plan 2019-2023.

Small- and medium-sized practices require practical support when implementing the International Standards on Auditing in audits of small- and medium-sized entities. This Guide helps firms efficiently and proportionally apply the ISAs on SME audits and is designed for use by all practitioners.