ISA (NZ) 250 (Revised) Consideration of Laws and Regulations in an Audit of Financial Statements

  • Auditing

Deals with the auditor’s responsibility to consider laws and regulations in an audit of financial statements.

Effective for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • ISA (NZ) 250 (Revised) – Effective on 15 Jul 2020

    Date of issue: Nov 2016 Date compiled: 23 Jun 2020


  • Conforming and Consequential Amendments arising from ISA (NZ) 315 (Revised 2019) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Apr 2020

Previous version

  • ISA (NZ) 250 (Revised) – Periods beginning on or after 15 Dec 2017

    Date of issue: Nov 2016
    Additional material: Mark up of ISA (NZ) 250 (Revised) – 1 Nov 2016