UK Corporate Governance Code
UK Stewardship Code
The Lab
Accounting and Reporting
CRR sections
CRR Reviews of Corporate Reporting
Enforcement
Professional Oversight
Current Actuarial Standards
Consultations
Who is JFAR?
JFAR Risk Perspective
Oversight of the Actuarial Profession
Audit and Assurance
Our Expectations
Pre-appointment Meetings
Audit Quality Review
Latest Developments in Audit report
Corporate Governance
Stewardship
About Us
FRC in Numbers
Work With Us
Making a Complaint
Whistleblowing
Freedom of Information
FRC's Areas of Research Interest
FRC Board, Councils and Committees
Procedures and Policies
FRC Tribunals
On 17 June 2016, the FRC became the 'competent authority' for audit in the UK under new legislation which came into force following the EU Audit Regulation and Directive.
Publications Policy (Revised September 2019) (PDF) Conduct Committee Guidance (PDF) Guidance for Case Examiner (PDF) Hearings Guidance (PDF) Sanctions Policy (Audit Enforcement Procedure) (effective from 1 June 2018) (PDF) Tribunal and Appeal panel terms of appointment (PDF)
Accountancy Scheme Sanctions Guidance (effective from 1 June 2018) Publications Policy regarding decisions under the Accountancy and Actuarial Schemes (revised November 2019) (PDF) Sanctions Guidance (effective 1 June 2014) (PDF) Guidance on the delivery of Formal Complaints (Accountancy Scheme) (July 2013) (PDF) Guidance on commencement of investigation of cases by the FRC (Accountancy Scheme) (July 2013) (PDF)
Actuarial Scheme Sanctions Guidance (effective from 1 June 2018) (PDF) Publications Policy regarding decisions under the Accountancy and Actuarial Schemes (revised November 2019) (PDF) Actuarial Scheme Sanctions Guidance (November 2016) (PDF) Guidance on the Delivery of Formal Complaints (Actuarial Scheme) (May 2012) (PDF) Guidance for referral/call in of actuarial cases (February 2011) (PDF) Publication Policy (still in force in relation to the Actuarial Scheme) (October 2010) (PDF)
FRC Tribunal Panel Members Fees and Expenses Policy (Revised March 2017) (PDF) Guidance Notes: Convening Tribunals and Appeal Tribunals, timetabling, and the fixture of hearings under the Accountancy Scheme and Actuarial Scheme (May 2018) (PDF) Tribunal Panel Expenses Claim Form (Word) Tribunal Panel Member Statement of Independence Guidance Notes (July 2013) (PDF)
Guidance on the disclosure of unused material (July 2013) (PDF) Guidance: Reaching determinations in respect of Proposed Settlement Agreements under the Accountancy Scheme and Actuarial Scheme (March 2017) (PDF)