Consideration of Laws and Regulations in an Audit of Financial Statements
International Standard on Auditing (Ireland) 250A deals with the auditor’s
responsibility to consider laws and regulations in an audit of financial statements.
Effective Date
ISA (Ireland) 250A is effective for the audits of financial statements for periods commencing on or
after 15 July 2021.
Current Standards
ISA (Ireland) 250A (Updated October 2023)
Past Standards
ISA (Ireland) 250A (Updated October 2022)
ISA (Ireland) 250A (Revised November 2020)