Auditory compensation consumes significant power due to the computation-intensive operations in the filter bank. To reduce the complexity, a controllable filter was designed to replace the filter bank. Filter order was designed to match prescriptions within a specific error constraint with minimum computational cost. An interpolation scheme according to the variation of signal intensity was implemented to reduce the overhead of coefficients calculations. The proposed auditory compensation reduces 80% of multiplications and 30% of power consumption compared to the complexity-effective multi-rate filter bank architecture . Moreover, the group delay was also reduced from 10 ms to 2.4 ms.