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FRC launches consultation on enhanced enforcement procedures

The consultation proposes a broader range of proportionate and targeted regulatory responses which support more timely outcomes

Building capability and supporting growth for small UK audit firms

Initiative for small audit firms looking to establish a greater presence in the UK Public Interest Entity (PIE) audit market

Latest News

• FRC takes steps to support quality and consistency in the assurance of sustainability reporting

  Published: 12 November 2025

• FRC review helps Stewardship Code signatories prepare for streamlined reporting requirements under the new Code

  Published: 11 November 2025

• UK TAC seeks new members to shape UK Sustainability Disclosure Standards

  Published: 10 November 2025

• FRC launches discussion paper on future technical development of UK digital reporting taxonomies

  Published: 7 November 2025

• FRC imposes sanctions against BDO LLP and two audit engagement partners

  Published: 6 November 2025

• FRC updates guidance on non-executive director remuneration to support good governance

  Published: 5 November 2025

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Open Consultations

• Consultation on AS TM1 v5.2 (October 2025)

  Response deadline: 1 December 2025

• Audit Enforcement Procedure: Consultation on proposed updates to the FRC’s routes to resolution

  Response deadline: 9 January 2026

• Discussion Paper: UK Taxonomy Suite Technical Modelling

  Response deadline: 11 January 2026

• Proposed Revisions to ISA (UK) 240 and ISA (UK) 570

  Response deadline: 16 January 2026

• Proposed Revisions to ISA (UK) 700, ISA (UK) 701 and ISA (UK) 720

  Response deadline: 16 January 2026

• FRED 88 FRS 101 Reduced Disclosure Framework – 2025/26 cycle

  Response deadline: 16 January 2026

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Standards and Codes

We set standards and codes for the UK

• Accounting Standards
• Auditing Standards
• Actuarial Standards
• UK Corporate Governance Code
• UK Stewardship Code 2026

Supervision

We deliver supervisory and monitoring obligations

• Audit Firm Supervision
• Audit Market Supervision
• Audit Quality Review
• Corporate Reporting Review
• Professional Bodies Supervision
• Audit Firm Resources
• Audit Firm Specific Reports

Enforcement

We conduct investigations and take enforcement action where appropriate

• Audit Enforcement Procedure
• Accountancy Scheme
• Actuarial Scheme

Working at the FRC

The FRC currently has a range of vacancies from entry level to senior hires. Find out more about working at the FRC.

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