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

Published on: Mar 31, 2017

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?


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