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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.
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The Financial Reporting Council Limited is a company limited by guarantee. Registered in England number 2486368. Registered Office: 8th Floor, 125 London Wall, London EC2Y 5AS