ISA (UK) 250 Section B
ISA (UK) 250 Section B
Section B – The Auditor’s Statutory Right and Duty to Report to Regulators of Public Interest Entities and Regulators of Other Entities in the Financial Sector
Current edition
| Name | ISA (UK) 250 Section B (Revised November 2019) (Updated September 2025) |
|---|---|
| Publication date | 25 September 2025 |
| Type | Standard |
| Format | PDF, 654.5 KB |
For periods commencing on or after 15 December 2027, the auditor’s responsibilities for reporting to an appropriate authority outside the entity are set out in ISA (UK) 270 Special Considerations for Auditors of Public Interest Entities—Communicating And Reporting To An Appropriate Authority Outside The Entity.
Superseded editions
| Name | ISA (UK) 250 Section B (Revised November 2019) |
|---|---|
| Publication date | 16 December 2019 |
| Effective from | 15 December 2019 |
| Type | Standard |
| Format | PDF, 697.6 KB |
| Name | ISA (UK) 250 Section B (Revised June 2016) |
|---|---|
| Publication date | 1 January 2018 |
| Effective from | 17 June 2016 |
| Type | Standard |
| Format | PDF, 292.7 KB |