Audit and assurance alert: CAS 250 non-compliance with laws and regulations

Learn about the challenges you may face when applying the requirements of CAS 250, Non-Compliance with Laws and Regulations.

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Audit and Assurance Alert: CAS 250, Consideration of Laws and Regulations in an Audit of Financial Statements raises awareness about the requirements pertaining to instances of identified or suspected non-compliance with laws and regulations (NOCLAR). These revisions are effective for audits of financial statements for periods ending on or after December 15, 2018.

Topics include:

How is the auditor expected to address instances of NOCLAR?
What are the key changes to Canadian Auditing Standard (CAS) 250?
Which other Canadian standards are affected?

Highlights

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