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Exposure drafts

These are consultation papers and exposure drafts for proposed new or revised standards and guidance for auditors.

FRC Invitation to Comment on IAASB Exposure Draft (July 2013)
August 2013

Feedback Statement: Consultation on revision of Practice Note 23
July 2013

Exposure Draft: Proposed Practice Note 14 (Revised) - The Audit of Housing Associations in the United Kingdom
July 2013

Feedback Statement and Further consultation: Revision of ISA (UK and Ireland) 610
February 2013

Consultation Paper: Revision to ISA (UK and Ireland) 700
February 2013

Consultation Paper: Proposed revision of Practice Note 23: Special Considerations in Auditing Financial Instruments
October 2012

Consultation Paper: Revision of ISAs (UK and Ireland) 315 and 610 re internal audit
May 2012

Consultation Paper: Proposed Revisions to International Standards on Auditing (UK and Ireland) to give effect to the FRC Effective Company Stewardship proposals
April 2012

Consultation Paper: Proposed Revisions to International Standards on Auditing (UK and Ireland) 700, 705 and 706
February 2012

Consultation on amendments to the APB Ethical Standards for Auditors
November 2011

Consultation Draft: Practice Note 10(I) 'Audit of Central Government Financial Statements in the Republic of Ireland (Revised)'
March 2011

Consultation Draft: Practice Note 24 (Revised) 'The Audit of Friendly Societies in the United Kingdom'
January 2011

Exposure Draft: Practice Note 11 (Revised) 'The Audit of Charities in the United Kingdom'
October 2010

Consultation Draft: Practice Note 27 ‘The audit of credit unions in the United Kingdom (Revised)'
October 2010

Consultation Draft: ISA (UK and Ireland) 700 'The auditor's report on financial statements (Revised)'
September 2010

Consultation Draft: SIR 2000 'Investment reporting standards applicable to public reporting engagements on historical financial information (Revised)'
September 2010

Discussion Paper 'Auditor Scepticism: Raising the Bar'
August 2010

Consultation Draft: Practice Note 19 'The audit of banks and building societies in the United Kingdom (Revised)'
July 2010

Consultation Draft: Practice Note 16 'Bank reports for audit purposes in the United Kingdom (Revised)'
July 2010

Exposure Draft: Practice Note 15 'The audit of occupational pension schemes in the United Kingdom (Revised)'
July 2010

Feedback and Consultation Paper: The Provision of Non-Audit Services by Auditors
July 2010

Consultation Draft: Practice Note 25 'Attendance at Stocktaking (Revised)'
July 2010

Consultation Draft: Practice Note 20 (Revised) 'The Audit of Insurers in the United Kingdom'
May 2010

Consultation Draft: Practice Note 12 (Revised) Money laundering - guidance for auditors on UK legislation
March 2010

Consultation Draft: Practice Note 10 'Audit of Financial Statements of Public Sector Bodies in the United Kingdom (Revised)
January 2010

Consultation on audit firms providing non-audit services to listed companies that they audit
October 2009

Feedback on responses to March 2009 consultation on Ethical Standards for Auditors: partner rotation requirements
October 2009

Consultation Draft: Practice Note 15(I) 'The audit of occupational pension schemes in Ireland'
August 2009

Exposure Draft: Guidance on Smaller Entity Audit Documentation
July 2009

Consultation Paper: Revised Draft Ethical Standards for Auditors
March 2009

Consultation Draft: Practice Note 23 (Revised) 'Auditing Complex Financial Instruments'
December 2008

Consultation Paper: Consultation on whether UK and Irish Auditing Standards should be updated for the new International Auditing Standards
October 2008

Feedback Paper on Discussion Paper: The Auditor's Report: A Time for Change?
October 2008

ISA (UK and Ireland) 700 (Revised) 'The Auditor's Report on Financial Statements'
September 2008

Consultation Draft: Practice Note 27 'The audit of credit unions in the United Kingdom'
June 2008

Consultation Draft: Practice Note 11 'The audit of charities in the United Kingdom (Revised)'
April 2008

Feedback Paper on Responses to Consultation Paper: Draft Revised Ethical Standards for Auditors
April 2008

Feedback Paper on Responses to the Exposure Draft of SIR 5000
February 2008

Discussion Paper: The Auditor's Report: A Time for Change?
December 2007

Consultation Papers: Auditing Standards Relevant to Group Audits
December 2007

Consultation Draft: Practice Note 27 (I) 'The audit of credit unions in the Republic of Ireland'
November 2007

Feedback on responses to the exposure draft of ISRE (UK and Ireland) 2410
July 2007

Consultation Papers: Guidance for Smaller Entity Audits
January 2007

Statement of Standards for Reporting Accountants ISRE (UK and Ireland) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity'
January 2007

Feedback on Responses to Consultation Paper: Draft Ethical Standard for Reporting Accountants
October 2006

Feedback on Responses to the Exposure Draft 'Revision of ISA (UK and Ireland) 720
April 2006
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