This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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?

Download

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.