ISA (NZ) 250 (Revised)

Consideration of Laws and Regulations in an Audit of Financial Statements

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


Applicable 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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 – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Nov 2016

    Date compiled: May 2022

Previous version

  • ISA (NZ) 250 (Revised) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Nov 2016

    Date compiled: Jun 2021