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Standards and guidance for auditors

This page provides links to the standards and guidance for auditors issued by the Financial Reporting Council for use in the UK and Ireland.

Exposure drafts are issued to seek comments from interested parties on proposed new and revised standards and, where appropriate, new or revised guidance.

2016 Auditing Standards

2016 Ethical Standards 

Staff Guidance Notes

2009 Auditing Standards

2010 Ethical standards for auditors 

Auditor's responsibilities for audit

Scope of audit

Practice notes


Other statements

Review standards

Exposure drafts 

Standard for Providing Assurance on Client Assets to the Financial Conduct Authority 

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