The Financial Reporting Council (FRC) issues for use within the United Kingdom and Republic of Ireland:
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Standards and guidance for auditing:
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Auditing standards
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Ethical standards
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Practice Notes
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Bulletins
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Standards for reviews of interim financial statements performed by the auditor of the entity
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Other standards and guidance:
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Standards and guidance for the work of reporting accountants in connection with investment circulars
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Standards and guidance for auditors’ and reporting accountants’ integrity, objectivity and independence
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Guidance for the provision of assurance on client assets