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FRC launches revised Audit Enforcement Procedure

A more integrated regulatory approach enabling more targeted and timely responses to cases

FRC launches revised audit supervision approach

A phased approach with a focus on Systems of Quality Management (SoQM) starting from April 2026

Latest News

• FRC Annual Report highlights year of innovation and evolving regulatory approach

  Published: 13 July 2026

• Dame Jayne-Anne Gadhia DBE CVO named as Business Secretary’s candidate for FRC Chair

  Published: 13 July 2026

• FRC updates technical actuarial standard for collective defined contribution pensions

  Published: 10 July 2026

• Latest UK Stewardship Code signatories confirmed during transition to the 2026 Code

  Published: 9 July 2026

• Corporate reporting remains human-led amid growing adoption of artificial intelligence

  Published: 8 July 2026

• Sanctions against Forvis Mazars LLP and Mr David Allen

  Published: 2 July 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 2024
• UK Stewardship Code 2026
• The Wates Corporate Governance Principles for Large Private Companies

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
• Enforcement Cases
• Register of Published Constructive Engagement Cases

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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