Federation of Accounting Professions (FAP) announced new Thai Standard on Auditing 250 (TSA 250) “Consideration of Laws and Regulations in an Audit of Financial Statements” which revised according to Code of Ethics for Professional Accountants (the IESBA Code) addressing non-compliance with laws and regulations (NOCLAR). These amendments address actual or perceived inconsistencies of the scope of laws and regulations and approach to identifying and dealing with NOCLAR which will be effective in Thailand within 1 year after the effective of the international standard (ISA 250 (Revised) becomes effective for audits of financial statements for periods beginning on or after December 15, 2017).
For the standard, you can download as link <Click> and if you have any recommendation or any comment for the standard, please send it to e-mail : auditing@tfac.or.th within 31 August 2017
Post Date :
30 Oct 2017 17:28:30
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