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DTSTART:20260101T000000
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BEGIN:VEVENT
DTSTART;TZID=Europe/Moscow:20260331T160000
DTEND;TZID=Europe/Moscow:20260331T180000
DTSTAMP:20260418T232841
CREATED:20251222T101256Z
LAST-MODIFIED:20251222T102005Z
UID:10003250-1774972800-1774980000@www.icpak.com
SUMMARY:ISA for less complex entities webinar
DESCRIPTION:INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA\n(Established under the Accountants Act\, Laws of Kenya) \nISA for less complex entities\nDate: 31 March 2026\nTime: 04.00pm-06.00pm\nVenue: Virtual Delivery \nOverview \nLarge complex organizations typically require a more in-depth application of these full ISAs given their scope of business and applicability. However\, many small and medium-sized enterprises (SMEs) and less complex entities (LCEs) often face challenges in applying full ISAs in a way that suits their unique structures and needs. \nThe introduction of the International Standards on Auditing (ISA) for less complex entities (LCEs) is a response to the growing recognition that smaller and less complex organizations face unique challenges in complying with full ISAs. These standards are intended to reduce the burden of compliance while maintaining the integrity and quality of audits. \nThis course is designed to help auditors understand and apply ISA specifically tailored for Less Complex Entities (LCEs). It aims to bridge the gap between the International Standards on Audits (ISA) and the operational realities of SMEs. \nThe following topics will be covered: \n\nIntroduction to ISA for Less complex entities\n\n\nBackground\nThe rationale for ISA for Less complex entities\nPublic interest overriding consideration\n\n\nDifferences between ISA for Less complex entities and existing ISAs\nCore concepts of ISA for Less Complex entities\n\n\nFundamental Concepts\, General Principles and Overarching Requirements\nAudit Evidence and Documentation\nEngagement Quality Management\nAcceptance or Continuance of an Audit Engagement and Initial Audit Engagements\nPlanning\nRisk Identification and Assessment\nResponding to Assessed Risks of Material Misstatement\nConcluding\nForming an Opinion and Reporting\nAudits of Group Financial Statements\n\n TARGET AUDIENCE: \nThis course will be useful to professionals in the Audit and accounting sector with bias on assurance professionals and specifically:  \n\nAuditors working with small and medium-sized entities (SMEs) and less complex entities (LCEs).\nAudit firms seeking to enhance their audit practices for smaller clients.\n\n\nProfessionals involved in the development\, implementation\, and application of auditing standards for SMEs.\n\n\nAccounting and auditing students who aim to specialize in auditing LCEs\nSupervisors in external audit\, internal audit and compliance\nMid-level managers looking to enhance their auditing skills\n\n\nIndividuals responsible for overseeing audits or teams involved in auditing\n\nYOUR FINANCIAL COMMITMENT \nCharges for the training will be Kes 1\,000/= which will cover workshop fees\, materials\, and e-certificates of attendance. \nCPD UNITS \nMembers of ICPAK and reciprocating professional bodies will be awarded 2 CPD Units upon successfully attending all sessions. \nONLINE BOOKING: \nWe call on Seminar participants to note that booking for is available only online at www.icpak.com/events and will close two hours before the training session. Delegates are reminded to note that online booking for training sessions is mandatory. This is available either online at www.icpak.com/events  or on the ICPAK Live – A smart phone-based application that is available from google store. \n NITA REIMBURSEMENT: \nThe Institute is registered as a trainer with National Industrial Training Authority. The Institute’s registration number is DIT/TRN/47. Participants who are registered levy contributors should apply to NITA for reimbursement of their fees. Please note that this is applicable for Kenyan citizens only and subject to NITA regulations. Remember that to qualify you should apply to NITA for approval prior to the date of the conference. Further details can be obtained from their website (www.nita.go.ke). \nFurther requests can be channeled to us via telephone calls on +254 719 074 100\,  or via email to  marketing@icpak.com. \nWe encourage members to regularly visit our website https://www.icpak.com for updates.
URL:https://www.icpak.com/event/isa-for-less-complex-entities-webinar/
LOCATION:Virtual Delivery
CATEGORIES:Webinars
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