ISA 250 - Consideration of laws and regulations in an audit of financial statements

ACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.

This refresher course revisits the key principles of ISA 250, helping auditors understand their responsibilities when dealing with laws and regulations that affect financial statements. Every audit engagement involves some level of legal consideration, and this course focuses on how to identify, evaluate, and respond to non-compliance effectively.

You’ll explore the distinction between laws that have a direct impact on financial reporting and those that affect operations more broadly. The course also explains how auditors should communicate findings, document evidence, and assess the implications of non-compliance for the audit report. Through a mix of video lessons, reading modules, and quizzes, you’ll gain a clear and practical understanding of the auditor’s role under ISA 250.