ISA (UK) 240

ISA (UK) 240

The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements

Current edition

Revised May 2021 (Updated May 2022)

Effective for audits of financial statements for periods commencing on or after 15 December 2021, early adoption permitted.

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Name ISA (UK) 240 (Revised May 2021) (Updated May 2022)
Publication date 20 May 2022
Effective from 15 December 2021 (Early application permitted)
Type Standard
Format PDF, 1.1 MB

Superseded editions

Revised May 2021

Effective for engagements relating to financial periods commencing on or after 15 December 2021.
Name ISA (UK) 240 (Revised May 2021)
Publication date 27 May 2021
Effective from 15 December 2021
Type Standard
Format PDF, 743.2 KB
Revised June 2016 (Updated January 2020)
Name ISA (UK) 240 (Revised June 2016) (Updated January 2020)
Publication date 14 January 2020
Effective from 17 June 2016
Type Standard
Format PDF, 739.1 KB
Revised June 2016 (Updated July 2017)
Name ISA (UK) 240 (Revised June 2016) (Updated July 2017)
Publication date 1 January 2018
Effective from 17 June 2016
Type Standard
Format PDF, 325.3 KB
Revised June 2016
Name ISA (UK) 240 (Revised June 2016)
Publication date 1 June 2017
Effective from 17 June 2016
Type Standard
Format PDF, 305.4 KB