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* The Auditing Practices Board (APB) was established in April 2002, and replaces a previous APB which had been in place since 1991. APB is a part of the Financial Reporting Council. The information set out in this section documents the APB's current objectives, membership and procedures.

The APB is committed to leading the development of auditing practice in the United Kingdom and the Republic of Ireland so as to:

  • establish high standards of auditing;
  • meet the developing needs of users of financial information; and
  • ensure public confidence in the auditing process.
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* Latest Press Notices *
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* APB emphasises the importance of Scepticism for Audit Quality
05/08/2010

The APB issues Draft Updated Guidance on Bank Reports for Audit Purposes
30/07/2010

The APB issues Draft Revised Guidance for the Audit of Banks and Building Societies in the United Kingdom
30/07/2010

APB issues Draft Revised Guidance on the Audit of Occupational Pension Schemes
29/07/2010

APB issues a Feedback and Consultation Paper on the Provision of Non-Audit Services by Auditors and FRC Consults on Related New Guidance on Audit Committees
23/07/2010

The APB issues Draft Revised Guidance on Attendance at Stocktaking
05/07/2010

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