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Equivalent countries - Form C

If your firm is located in one of the below jurisdictions, you should use Form C:

In respect of audits of financial statements for periods
starting after 02 July 2010:
Australia Canada China
Japan Singapore South Africa
South Korea Switzerland USA (until 31 July 2022)
 
In respect of audits of financial statements for periods
starting after 31 July 2012:
Abu Dhabi Brazil Dubai International Financial Centre
Guernsey Isle of Man Jersey
Malaysia Taiwan Thailand
 
In respect of audits of financial statements for periods
starting after 31 July 2016:
Mauritius New Zealand Turkey
 

Application Forms

Form C - Application Form (for non-US firms)
Form C - Annexes (for non-US firms)

Form C - Application Form (for US firms)
Form C - Annexes (for US firms)
 

Guidance

Frequently Asked Questions
Guidance Notes TCA2 - Registration Fees


You should complete the application forms electronically and send to the FRC by e-mail, as an attachment, to thirdcountryauditors@frc.org.uk.

You should also send an original copy by post (printed, dated, signed, with all applicable Annexes) to:

Professional Oversight Team,
Financial Reporting Council,
8th Floor, 125 London Wall,
London EC2Y 5AS,
United Kingdom.


You should also ensure that you have made arrangements to pay the appropriate fee (refer to Guidance Note TCA2 – Registration Fees above). An invoice can be provided on request.

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