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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) – 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


  • 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 – Effective on
    15 Dec 2016

    Date of issue: Jul 2011 Date compiled: 31 Oct 2016