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Aug 13, 2021

The International Auditing and Assurance Standards Board (IAASB) has issued an exposure draft on auditing the financial statements of Less Complex Entities (LCEs). Listen to the latest episode of the Small Firm Philosophy podcast as Samantha Bowling, CPA, CGMA Partner with Garbelman Winslow CPAs provides a high-level overview of the exposure draft, the potential implications for small firms, and what you can do now to participate in the process.

Resources mentioned:

Exposure draft, proposed international standard on auditing of financial statements of Less Complex Entities

To learn more about Samantha, please visit

This episode is brought to you by the AICPA’s Private Companies Practice Section (PCPS), the home of small firms. To learn more about PCPS, visit or email for a free web tour.

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