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UK FRC issues revision to auditing standard

The UK Financial Reporting Council (FRC) has issued revision to ISA (UK) 250 – consideration of laws and regulations in an audit of financial statements,  in line with changes made to the International Code of Ethics issued by the International Ethics Standards Board for Accountants (IESBA) to improve clarity on non-compliance with laws or regulations.

Effective for audit of financial statements for periods commencing on or after 15 December 2017, the changes include a broadening of the definition of non-compliance.

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