Auditors Audit and Assurance Processes in Relation to PIE Audits

Processes in Relation to PIE Audits

Period to 31 July 2017

Applications for the competent authority to determine the start of an audit engagement period in cases of uncertainty - period to 31 July 2017

Decisions taken by the FRC on applications for exemption from cap on non-audit fees - Quarter ending 31 July 2017

Decisions taken by the FRC to extend the maximum duration of an audit engagement partners during the quarter ending 31 July 2017

Period to 30 April 2017

Applications for the competent authority to determine the start of an audit engagement period in cases of uncertainty - period to 30 April 2017

Decisions taken by the FRC on applications for exemption from cap on non-audit fees 

Decisions taken by the FRC to extend the maximum duration of an audit engagement during the quarter ending 30 April 2017



Quarter ending 31 January 2017

Decisions taken by the FRC to extend the maximum duration of an audit appointment – quarter ending 31 January 2017



Quarter ending 31 January 2017

Decisions taken by the FRC to extend the maximum duration of an audit appointment – quarter ending 31 January 2017



Quarter ending 31 October 2016

Decisions taken by the FRC to extend the maximum duration of an audit engagement quarter ending 31 October 2016



Processes

Process for applications for exemption from cap on non audit fees​
 
Process for applications to extend the maximum duration of the audit engagement 

Process for requesting the competent authority determines the start of an audit engagement 

Policy on publication of the above - June 2016 

Process for applying to the High Court for the dismissal of a statutory auditor

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