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ISA (Ireland) 250A

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 2022)

ISA (Ireland) 250A (Revised November 2020)

Past Standards

ISA (Ireland) 250A (Revised July 2017)

ISA (Ireland) 250A