ISA (NZ) 250

Consideration of Laws and Regulations in an Audit of Financial Statements

This Standard 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • 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
  • ISA (NZ) 250 – Effective on 15 Dec 2016

    Date of issue: Jul 2011

    Date compiled: 31 Oct 2016

  • ISA (NZ) 250 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011

    Date compiled: 31 Dec 2013

  • Annual Improvements 2016 – Effective on
    15 Dec 2016

    Date of issue: Nov 2016

  • ISA (NZ) 250 – Periods ending on or after
    15 Dec 2013

    Date of issue: Jul 2011

    Date compiled to: 30 Apr 2013


    Additional material: Mark up of compiled ISA (NZ) 250
  • ISA (NZ) 250 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: 1 Jul 2011


    Additional material: Comparison to ISA 250