FRC Responses to External Consultations

Published: 13 September 2023

18 minute read

The Financial Reporting Council often responds to external consultations that fall within its remit. You can find below a full list of FRC responses to external consultations. Responses will generally be published a day after they have been submitted by the FRC.

2024

Responses
Name FRC’s Response to IFR4NPO’s International Non-Profit Accounting Guidance – Exposure Draft 3 (ED3)
Publication date 11 September 2024
Type Response to external consultations
Format PDF, 917.0 KB
Name FRC’s Response to IASB’s Exposure Draft Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
Publication date 22 July 2024
Type Response to external consultations
Format PDF, 316.9 KB
Name FRC’s Response to IFR4NPO’s International Non-Profit Accounting Guidance – Exposure Draft 2 (ED2)
Publication date 12 March 2024
Type Response to external consultations
Format PDF, 2.1 MB

2023

Responses
Name FRC’s response to ISSB’s Proposed IFRS Sustainability Disclosure Taxonomy
Publication date 26 September 2023
Type Response to external consultations
Format PDF, 177.3 KB
Name FRC’s response to IAASB’s Proposed International Standard on Auditing 570 (Revised) on Going Concern
Publication date 4 August 2023
Type Response to external consultations
Format PDF, 4.7 MB
Name FRC’s Response to IASB’s Exposure Draft International Tax Reform—Pillar Two Model Rules—Proposed Ame
Publication date 11 July 2023
Type Response to external consultations
Format PDF, 659.3 KB
Name FRC’s Response to ISSB’s Request for Information on Agenda Priorities
Publication date 22 June 2023
Type Response to external consultations
Format PDF, 326.7 KB
Name FRC’s Response to ISSB’s Exposure Draft Methodology for Enhancing the International Applicability of
Publication date 22 June 2023
Type Response to external consultations
Format PDF, 226.7 KB
Name FRC’s response to IAASB’s Proposed Part 10, Audits of Group Financial Statements of the proposed ISA for Audits of Financial Statements of Less Complex Entities
Publication date 21 April 2023
Type Response to external consultations
Format PDF, 2.0 MB
Name FRC’s Response to IFR4NPO’s Exposure Draft International Non-Profit Accounting Guidance – Part 1
Publication date 30 March 2023
Type Response to external consultations
Format PDF, 584.3 KB
Name FRC’s Response to IASB’s Exposure Draft for the Third edition of the IFRS for SMEs Accounting Standard
Publication date 6 March 2023
Type Response to external consultations
Format PDF, 1.2 MB
Name FRC’s Response to IASB’s Exposure Draft International Tax Reform—Pillar Two Model Rules
Publication date 23 March 2023
Type Response to external consultations
Format PDF, 1.7 MB

2022

Responses
Name FRC’s Response to IFRS Foundation’s Proposed IFRS Taxonomy 2022 Updates 1 and 2
Publication date 15 December 2022
Type Response to external consultations
Format PDF, 411.3 KB
Name FRC's Response to ISSB's call for input on IFRS Sustainability Disclosure Taxonomy for digital reporting
Publication date 8 September 2022
Type Response to external consultations
Format PDF, 304.5 KB
Name FRC’s Response to ISSB’s Exposure Draft for IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
Publication date 22 June 2022
Type Response to external consultations
Format PDF, 398.1 KB
Name FRC’s Response to ISSB’s Exposure Draft for IFRS S2 Climate-related Disclosures
Publication date 22 June 2022
Type Response to external consultations
Format PDF, 336.1 KB
Name FRC Response to ISSB on prototype
Publication date 9 February 2022
Type Response to external consultations
Format PDF, 12.2 MB
Name FRC’s Response to IASB’s Exposure Draft Subsidiaries without Public Accountability: Disclosures
Publication date 13 January 2022
Type Response to external consultations
Format PDF, 867.4 KB

2021

Responses
Name FRC’s response to Proposed International Standard on Auditing for Audits of Financial Statements of
Publication date 17 December 2021
Type Response to external consultations
Format PDF, 896.3 KB
Name FRC’s response to IFRS Practice Statement Exposure Draft ED/2021/6 – Management Commentary
Publication date 9 November 2021
Type Response to external consultations
Format PDF, 8.0 MB
Name FRC’s Response to Part 2 of the IFR4NPO Consultation Paper
Publication date 20 September 2021
Type Response to external consultations
Format PDF, 2.0 MB
Name FRC's Response to IESBA's proposed QM conforming amendments
Publication date 6 September 2021
Type Response to external consultations
Format PDF, 1.0 MB
Name FRC’s Response to Part 1 of the IFR4NPO Consultation Paper
Publication date 20 July 2021
Type Response to external consultations
Format PDF, 603.6 KB
Name FRC's Response to IFRSF Constitution Review
Publication date 5 July 2021
Type Response to external consultations
Format PDF, 244.9 KB
Name FRC's Response to IESBA on Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the International Code of Ethics for Professional Accountants
Publication date 12 May 2021
Type Response to external consultations
Format PDF, 2.9 MB

2020

Responses
Name FRC's Response to IFRSF Sustainability
Publication date 21 December 2020
Type Response to external consultations
Format PDF, 273.1 KB
Name FRC's Response to SASB Conceptual Framework Exposure Draft
Publication date 9 November 2020
Type Response to external consultations
Format PDF, 799.0 KB
Name FRC’s Response to IASB Request for Information: Comprehensive Review of the IFRS for SMEs Standard
Publication date 30 October 2020
Type Response to external consultations
Format PDF, 449.9 KB
Name FRC’s response to IFRS IC Tentative Agenda decision: Supply Chain Financing Arrangements—Reverse Factoring
Publication date 30 September 2020
Type Response to external consultations
Format PDF, 60.3 KB
Name FRC's Response to IBOR Reform Phase II Consultation
Publication date 20 May 2020
Type Response to external consultations
Format PDF, 198.8 KB
Name Response to Accountancy Europe ‘Interconnected Standard Setting for Corporate Reporting
Publication date 5 June 2020
Type Response to external consultations
Format PDF, 121.4 KB
Name FRC response to IESBA's consultation on proposed revisions to the non-assurance services provisions of the International Code of Ethics for Professional Accountants
Publication date 17 March 2020
Type Response to external consultations
Format PDF, 762.1 KB
Name FRC response to IESBA's consultation on proposed revisions to the fee-related provisions of the International Code of Ethics for Professional Accountants
Publication date 17 March 2020
Type Response to external consultations
Format PDF, 1.0 MB
Name FRC response to the IAASB exposure draft on conforming amendments to IAASB International Standards as a result of the revised IESBA Code
Publication date 16 January 2020
Type Response to external consultations
Format PDF, 753.7 KB

2019

Responses
Name FRC's response to IASB ED on Disclosure of Accounting Policies
Publication date 16 October 2019
Type Response to external consultations
Format PDF, 93.4 KB
Name FRC’s response to the IESBA consultation on Promoting the Role and Mindset Expected of Professional Accountants
Publication date 3 October 2019
Type Response to external consultations
Format PDF, 469.8 KB
Name FRC response to IASB Exposure Draft ED/2019/4 Amendments to IFRS 17
Publication date 10 October 2019
Type Response to external consultations
Format PDF, 488.9 KB
Name FRC Response to IAASB Quality Management Consultation
Publication date 8 July 2019
Type Response to external consultations
Format PDF, 218.9 KB
Name FRC response to EFRAG Consultation on Equity Instruments – Research on Measurement
Publication date 10 October 2019
Type Response to external consultations
Format PDF, 502.6 KB
Name FRC response to Exposure Draft ED/2019/1 Interest Rate Benchmark
Publication date 10 October 2019
Type Response to external consultations
Format PDF, 519.8 KB
Name FRC Response to IAASB Strategy and WP 2020 - 23
Publication date 4 June 2019
Type Response to external consultations
Format PDF, 451.7 KB
Name EFRAG Draft Comment Letter on the IASB Exposure Draft ED/2019/1 Interest Rate Benchmark Reform
Publication date 10 October 2019
Type Response to external consultations
Format PDF, 541.4 KB
Name FRC response to IESBA on changes to Part 4B of the Code
Publication date 2 May 2019
Type Response to external consultations
Format PDF, 168.8 KB
Name FRC response to IASB Exposure Draft: Onerous Contracts: Costs of Fulfilling a Contract (ED/2018/2)
Publication date 31 January 2019
Type Response to external consultations
Format PDF, 171.0 KB
Name FRC response to EFRAG Draft Comment Letter: IASB Exposure Draft: Onerous Contracts: Costs of Fulfilling a Contract (ED/2018/2)
Publication date 31 January 2019
Type Response to external consultations
Format PDF, 182.2 KB
Name FRC response to CMA update paper on the audit market
Publication date 31 January 2019
Type Response to external consultations
Format PDF, 1.5 MB

2018

Responses
Name FRC response to EFRAG Draft Comment Letter: IASB Discussion Paper Financial Instruments (DP/2018/1)
Publication date 15 January 2019
Type Response to external consultations
Format PDF, 823.0 KB
Name FRC response to IASB Discussion Paper: Financial Instruments with Characteristics of Equity
Publication date 20 December 2018
Type Response to external consultations
Format PDF, 292.2 KB
Name FRC response to IAASB Exposure Draft: Proposed ISA 315 (Revised)
Publication date 2 November 2018
Type Response to external consultations
Format PDF, 271.3 KB
Name FRC Response to IESBA’s Professional Scepticism Consultation
Publication date 25 July 2018
Type Response to external consultations
Format PDF, 299.8 KB
Name Letter to the BEIS Select Committee on gender pay and the Corporate Governance Code
Publication date 18 July 2018
Type Response to external consultations
Format PDF, 894.4 KB
Name FRC response to Joint BEIS and Work & Pensions Select Committee report on Carillion
Publication date 12 July 2018
Type Response to external consultations
Format PDF, 268.3 KB
Name FRC response to IOSCO’s Consultation of Good Practice Guidance for Audit Committees in Supporting Audit Quality
Publication date 9 July 2018
Type Response to external consultations
Format PDF, 175.6 KB
Name FRC response to IESBA’s Strategy Consultation 2019-2023
Publication date 10 July 2018
Type Response to external consultations
Format PDF, 549.2 KB
Name FRC response to the Monitoring Group’s consultation on audit standard setting reform
Publication date 9 February 2018
Type Response to external consultations
Format PDF, 643.0 KB
Name FRC Response to Exposure Draft (ED) ED/2017/6 Definition of Material (Proposed amendments to IAS 1 and IAS 8)
Publication date 10 January 2018
Type Response to external consultations
Format PDF, 241.7 KB
Name FRC Response to EFRAG's Draft Comment Letter on ED/2017/6
Publication date 10 January 2018
Type Response to external consultations
Format PDF, 237.5 KB
Name Response to Department of Business, Energy & Industrial Strategy on Streamlined Energy & Carbon Reporting
Publication date 10 January 2018
Type Response to external consultations
Format PDF, 326.3 KB

2017

Responses
Name FRC response to IESBA ED on Inducements
Publication date 30 November 2017
Type Response to external consultations
Format PDF, 1.1 MB
Name FRC response to IASB: Accounting Policies and Accounting Estimates ED 2017/5
Publication date 2 November 2017
Type Response to external consultations
Format PDF, 189.3 KB
Name FRC Response to EFRAG on IASB ED/2017/5 Accounting Policies and Accounting Estimates
Publication date 2 November 2017
Type Response to external consultations
Format PDF, 182.6 KB
Name FRC response to IFRS: Property, Plant and Equipment (ED/2017/4)
Publication date 12 October 2017
Type Response to external consultations
Format PDF, 503.2 KB
Name FRC Response to IASB: DP/2017/1 Disclosure Initiative: Principles of Disclosure
Publication date 12 September 2017
Type Response to external consultations
Format PDF, 222.2 KB
Name FRC Response to EFRAG's Draft Comment Letter on DP/2017/1
Publication date 12 September 2017
Type Response to external consultations
Format PDF, 167.5 KB
Name FRC Response to the EU HLEG questionnaire on sustainable finance interim report
Publication date 29 August 2017
Type Response to external consultations
Format PDF, 90.0 KB
Name FRC Response to IAASB’s ED 540 Consultation – Accounting Estimates and Disclosures
Publication date 21 July 2017
Type Response to external consultations
Format PDF, 995.0 KB
Name FRC Response to IASB ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)
Publication date 24 July 2017
Type Response to external consultations
Format PDF, 255.1 KB
Name FRC Response to the IESBA consultation on Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2
Publication date 16 May 2017
Type Response to external consultations
Format PDF, 4.6 MB
Name FRC Response to IASB ED/2017/3 Prepayment Features with Negative Compensation (Proposed Amendments to IFRS 9)
Publication date 17 May 2017
Type Response to external consultations
Format PDF, 254.0 KB
Name FRC Response to EFRAG's Draft Comment Letter on ED/2017/3
Publication date 17 May 2017
Type Response to external consultations
Format PDF, 297.9 KB
Name FRC response to IIRC on the implementation of the International Integrated Reporting Framework (IR)
Publication date 28 April 2017
Type Response to external consultations
Format PDF, 131.6 KB
Name FRC Response to IESBA’s Consultation on Safeguards
Publication date 24 April 2017
Type Response to external consultations
Format PDF, 3.2 MB
Name FRC Response to IESBA’s Consultation on Applicability of Part C of the Code
Publication date 24 April 2017
Type Response to external consultations
Format PDF, 469.2 KB
Name FRC response to European Commission's survey on mid-term review on CMU
Publication date 29 March 2017
Type Response to external consultations
Format PDF, 78.9 KB
Name FRC response to IASB: ED/2017/1 Annual Improvements to IFRS Standards 2015-2017 Cycle
Publication date 30 March 2017
Type Response to external consultations
Format PDF, 663.6 KB
Name FRC response to the Task Force on Climate-related Financial Disclosures report consultation questions
Publication date 27 February 2017
Type Response to external consultations
Format PDF, 197.2 KB
Name FRC Response to the IAASB's consultation on Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics
Publication date 31 January 2017
Type Response to external consultations
Format PDF, 1.8 MB
Name FRC Response to IAASB Consultation on Emerging Forms of External Reporting
Publication date 23 January 2017
Type Response to external consultations
Format PDF, 2.5 MB

2016

Responses
Name FRC response to PIOB strategy consultation 2017-19
Publication date 25 November 2016
Type Response to external consultations
Format PDF, 222.4 KB
Name FRC Response to IASB Exposure Draft ED/2016/1 Definition of a Business Accounting for Previously Held Interests: Proposed Amendments to IFRS 3 and IFRS 11 (24 October 2016)
Publication date 24 August 2017
Type Response to external consultations
Format PDF, 688.6 KB
Name FRC response to ICAEW consultation on proposed reserved legal services application
Publication date 10 May 2016
Type Response letter to FRC consultations
Format PDF, 281.3 KB
Name FRC response to IESBA’s Consultation of Long Association
Publication date 3 May 2016
Type Response to external consultations
Format PDF, 431.6 KB
Name FRC response to Phase 1 Report of the Task Force on Climate-Related Financial Disclosures (TCFD)
Publication date 29 April 2016
Type Response to external consultations
Format PDF, 272.1 KB
Name FRC Response to IESBA’s Consultation of the Structure of the Code of Ethics
Publication date 22 April 2016
Type Response to external consultations
Format PDF, 272.4 KB
Name FRC Response to International Accounting Education Standards Board future strategy and priorities consultation
Publication date 12 April 2016
Type Response to external consultations
Format PDF, 1.4 MB
Name Response to BIS on The Non-Financial Reporting Directive: A call for views on effective reporting alongside proposals to implement EU requirements
Publication date 5 April 2016
Type Response to external consultations
Format PDF, 220.2 KB
Name Response to European Commission on Non-Binding Guidelines for Reporting Non-Financial Information by Companies
Publication date 5 April 2016
Type Response to external consultations
Format PDF, 2.8 MB
Name FRC response to consultation on guidance on aspects of the ICAEW Code of Ethics
Publication date 31 March 2016
Type Response to external consultations
Format PDF, 1.0 MB
Name FRC response to ICAS discussion paper on the fundamental ethics principles
Publication date 31 March 2016
Type Response letter to FRC consultations
Format PDF, 1.5 MB
Name FRC response to IESBA Safeguards
Publication date 4 April 2016
Type Response to external consultations
Format PDF, 229.2 KB
Name Response to Government consultation on Draft Regulations on Gender Pay Gap Reporting
Publication date 21 March 2016
Type Response to external consultations
Format PDF, 32.7 KB
Name FRC Response to IASB Expsosure Draft ED/2015/11 'Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts'
Publication date 9 February 2016
Type Response to external consultations
Format PDF, 459.0 KB
Name FRC Response to IASB Exposure Draft ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements
Publication date 27 January 2016
Type Response to external consultations
Format PDF, 213.3 KB
Name FRC response to the ESMA consultation on the European Single Electronic Format
Publication date 19 January 2016
Type Response to external consultations
Format PDF, 207.0 KB
Name FRC Response to BIS Consultation: Implementation of the Audit Regulation and Directive
Publication date 5 January 2016
Type Response to external consultations
Format PDF, 778.7 KB
Name FRC response to Call for Evidence: EU Regulatory Framework for Financial Services
Publication date 5 January 2016
Type Response to external consultations
Format PDF, 842.9 KB

2015

Responses
Name FRC response to the IASB Exposure Draft: Conceptual Framework for Financial Reporting
Publication date 25 November 2015
Type Response to external consultations
Format PDF, 492.4 KB
Name FRC Response to IAASB’s Exposure Draft on ISA 250 Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations
Publication date 15 October 2015
Type Response to external consultations
Format PDF, 78.2 KB
Name FRC response to HMRC consultation - Improving Large Business Tax Compliance
Publication date 15 October 2015
Type Response to external consultations
Format PDF, 164.8 KB
Name FRC Response to IASB Exposure Draft ED/2015/6 Clarifications to IFRS 15
Publication date 12 October 2015
Type Response to external consultations
Format PDF, 289.2 KB
Name FRC response to AAE Second Exposure Draft of European Standard of Actuarial Practice 2 (ESAP 2)
Publication date 4 September 2015
Type Response to external consultations
Format PDF, 240.9 KB
Name FRC response to IESBA’s consultation on non-compliance with laws and regulation
Publication date 4 September 2015
Type Response to external consultations
Format PDF, 246.2 KB
Name FRC response to Actuarial Standards Committee: Draft Statement of Intent for ISAP [1A] - Governance
Publication date 28 July 2015
Type Response to external consultations
Format PDF, 155.6 KB
Name Draft Accounting Council advice - IASB conceptual framework Exposure Draft
Publication date 22 September 2015
Type Response to external consultations
Format PDF, 192.6 KB
Name FRC response to IAA syllabus
Publication date 16 July 2015
Type Response to external consultations
Format PDF, 143.7 KB
Name FRC Response to IASB Exposure Draft ED/2015/2 Effective Date of IFRS 15
Publication date 14 October 2015
Type Response to external consultations
Format PDF, 96.0 KB
Name FRC response to Green Paper: Building a Capital Markets Union
Publication date 19 May 2015
Type Response to external consultations
Format PDF, 98.9 KB
Name FRC Response to IASB Exposure Draft Classification of Liabilities
Publication date 19 May 2015
Type Response to external consultations
Format PDF, 174.2 KB
Name FRC Response to IASB Disclosure Initiative Proposed Amendments to IAS 7
Publication date 25 March 2015
Type Response to external consultations
Format PDF, 241.3 KB
Name FRC Response to IESBA Consultation on the Structure of the Code of Ethics
Publication date 16 May 2017
Type Response to external consultations
Format PDF, 4.6 MB
Name FRC Response to IFRS Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Exposure Draft ED/2014/4)
Publication date 28 January 2015
Type Response to external consultations
Format PDF, 244.1 KB

2014

Responses
Name FRC response to IAA on the proposed final draft of ISAP 3
Publication date 28 November 2014
Type Response to external consultations
Format PDF, 113.6 KB
Name FRC response to IOSCO proposed Statement on Non-GAAP Financial Measures
Publication date 20 November 2014
Type Response to external consultations
Format PDF, 161.6 KB
Name FRC Response to IESBA: Exposure Draft – Long association of personnel with an audit or assurance client
Publication date 12 November 2014
Type Response to external consultations
Format PDF, 212.1 KB
Name FRC response to the European Commission’s consultation on the impact of IFRS in the European Union
Publication date 6 November 2014
Type Response to external consultations
Format PDF, 165.5 KB
Name FRC response to NAO consultation on the draft Code of Audit Practice
Publication date 27 October 2014
Type Response to external consultations
Format PDF, 268.7 KB
Name FRC Response to IASB Discussion Paper ‘Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging
Publication date 13 October 2014
Type Response to external consultations
Format PDF, 242.1 KB
Name FRC response to IESBA: Exposure Draft – Proposed changes to certain non-assurance services provision
Publication date 29 September 2014
Type Response to external consultations
Format PDF, 209.0 KB
Name FRC response to FCA consultaton - Retirement reforms and the Guidance Guarantee
Publication date 18 September 2014
Type Response to external consultations
Format PDF, 68.1 KB
Name FRC response to IAASB ED Addressing Disclosures in the Audit of Financial Statements
Publication date 15 September 2014
Type Response to external consultations
Format PDF, 232.4 KB
Name FRC response to CMA on Statutory audit services investigation: formal consultation on draft Order
Publication date 14 August 2014
Type Response to external consultations
Format PDF, 171.6 KB
Name FRC response to IAASB's exposure draft ISA 720 (Revised)
Publication date 25 July 2014
Type Response to external consultations
Format PDF, 257.9 KB
Name FRC responds to IASB Disclosure Initiative proposed amendments to IAS 1
Publication date 8 July 2014
Type Response to external consultations
Format PDF, 256.1 KB
Name FRC responds to IASB RFI Application of Materiality
Publication date 31 July 2014
Type Response to external consultations
Format PDF, 258.1 KB
Name FRC responds to IASB RFI Post-Implementation Review : IFRS 3 Business Combinations
Publication date 2 June 2014
Type Response to external consultations
Format PDF, 986.7 KB
Name FRC response to the Better workplace pensions - Further measures for savers consultation
Publication date 16 May 2014
Type Response to external consultations
Format PDF, 55.6 KB
Name FRC Response to Consultation Paper ‘ESMA Guidelines on Alternative Performance
Publication date 15 May 2014
Type Response to external consultations
Format PDF, 209.1 KB
Name FRC response to Global Management Accounting Principles
Publication date 9 May 2014
Type Response to external consultations
Format PDF, 32.1 KB
Name FRC response to IFRS Interpretations Committee - IAS 1
Publication date 7 May 2014
Type Response to external consultations
Format PDF, 47.7 KB
Name FRC Response to IAASB Consultation: Proposed Strategy for 2015-2019 and Proposed Work Program for 2015-2016
Publication date 31 March 2014
Type Response to external consultations
Format PDF, 169.6 KB
Name FRC response to the Consultation Paper: Banking Standards Review
Publication date 25 March 2014
Type Response to external consultations
Format PDF, 48.2 KB
Name FRC letter to Chairman of IASB on results of leases outreach
Publication date 21 March 2014
Type Response to external consultations
Format PDF, 323.4 KB
Name FRC response to Insolvency Service consultation
Publication date 21 March 2014
Type Response to external consultations
Format PDF, 1.3 MB
Name FRC response to International Actuarial Association on Exposure Draft of ISAP 3
Publication date 11 March 2014
Type Response to external consultations
Format PDF, 269.8 KB
Name FRC response to International Actuarial Association on Statement of Intent of ISAP 4
Publication date 11 March 2014
Type Response to external consultations
Format PDF, 187.3 KB
Name FRC response to Actuarial Association of Europe - Exposure Draft GCASP 1 – General Actuarial Practic
Publication date 11 March 2014
Type Response to external consultations
Format PDF, 47.8 KB
Name FRC responds to IASB Annual Improvements 2012-14
Publication date 20 February 2014
Type Response to external consultations
Format PDF, 209.5 KB
Name FRC responds to IASB Annual Improvements 2012-14
Publication date 20 February 2014
Type Response to external consultations
Format PDF, 209.5 KB
Name FRC Response to the Law Commission's consultation paper 'Fiduciary Duties of Investment Intermediaries
Publication date 17 January 2014
Type Response to external consultations
Format PDF, 445.4 KB
Name FRC response to IASB's A Review of the Conceptual Framework for Financial Reporting
Publication date 13 January 2014
Type Response to external consultations
Format PDF, 417.2 KB
Name FRC Letter to Competition Commission re: Statutory Audit Services Market Investigation - remedies addressed to FRC
Publication date 9 January 2014
Type Response to external consultations
Format PDF, 1.9 MB

2013

Responses
Name FRC responds to Department for Work and Pensions Defined Ambition Team
Publication date 20 December 2013
Type Response to external consultations
Format PDF, 90.6 KB
Name FRC responds to Best Practice Principles for Governance Research Providers Group
Publication date 18 December 2013
Type Response to external consultations
Format PDF, 452.0 KB
Name FRC letter to IAASB: Reporting on Audited Financial Statements: Proposed New and Revised ISAs (11 December 2013)
Publication date 11 December 2013
Type Response to external consultations
Format PDF, 49.1 KB
Name Response to Prudential Regulation Authority - CP9/13
Publication date 18 November 2013
Type Response to external consultations
Format PDF, 207.5 KB
Name FRC responds to IASB ED/2013/6 Leases
Publication date 8 October 2013
Type Response to external consultations
Format PDF, 326.5 KB
Name FRC Response to DWP on Quality standards in workplace defined contribution pension schemes consultation document
Publication date 11 September 2013
Type Response to external consultations
Format PDF, 165.3 KB
Name FRC responds to IASB ED/2013/5 Regulatory Deferral Accounts
Publication date 8 October 2013
Type Response to external consultations
Format PDF, 185.0 KB
Name FRC responds to IASB Bearer Plants - Proposed Amendements to IAS 16 and IAS 41
Publication date 26 September 2013
Type Response to external consultations
Format PDF, 197.0 KB
Name FRC response to IIRC's Consultation Draft of the International Integrated Reporting Framework
Publication date 15 July 2013
Type Response to external consultations
Format PDF, 272.1 KB
Name FRC Draft Comment Letter IASB ED Regulatory Deferral Accounts
Publication date 17 July 2013
Type Response to external consultations
Format PDF, 265.4 KB
Name FRC Response to Basel Committee on Banking Supervision’s ‘Consultative Document - External Audits of Banks
Publication date 8 July 2013
Type Response to external consultations
Format PDF, 283.3 KB
Name FRC response to EIOPA Consultation Paper on the Proposal for Guidelines on System of Governance
Publication date 26 June 2013
Type Response to external consultations
Format PDF, 388.8 KB
Name FRC responds to IASB ED Financial Instruments: Expected Credit Losses
Publication date 25 June 2013
Type Response to external consultations
Format PDF, 237.3 KB
Name FRC response to European Commission’s Green Paper on long-term financing
Publication date 24 June 2013
Type Response to external consultations
Format PDF, 320.2 KB
Name FRC formal response to additional Competition Commission possible remedy
Publication date 20 June 2013
Type Response to external consultations
Format PDF, 849.0 KB
Name FRC responds to IASB Rate Regulation RFI
Publication date 28 May 2013
Type Response to external consultations
Format PDF, 134.2 KB
Name FRC Response to IASB ED ‘Proposed amendments to IAS 19: Defined Benefit Plans – Employee Contributions
Publication date 21 May 2013
Type Response to external consultations
Format PDF, 152.3 KB
Name FRC Draft Comment Letter: ED/2013/3 “Financial Instruments: Expected Credit Losses”
Publication date 16 May 2013
Type Response to external consultations
Format PDF, 206.8 KB
Name FRC response to DWP consultation: Consultation on the Occupational and Personal Pension Schemes
Publication date 15 April 2013
Type Response to external consultations
Format PDF, 193.0 KB
Name FRC responds to Committee on Internal Audit Guidance for Financial Services
Publication date 12 April 2013
Type Response to external consultations
Format PDF, 640.4 KB
Name FRC Response to IAASB Exposure Draft of ISA 720 (Revised): The Auditor’s Responsibilities Relating to Other Information
Publication date 11 April 2013
Type Response to external consultations
Format PDF, 266.8 KB
Name FRC Response to ICAEW Exposure Draft and Interim Guidance for the Performance of Assurance Work on Benchmarks and Indices - TECH 01/13FSF
Publication date 9 April 2013
Type Response to external consultations
Format PDF, 166.7 KB
Name FRC responds to IASB ED Classification and Measurement: Limited Amendements to IFRS 9
Publication date 3 April 2013
Type Response to external consultations
Format PDF, 291.6 KB
Name FRC responds to IASB ED Novation of Derivatives and Continuation of Hedge Accounting
Publication date 3 April 2013
Type Response to external consultations
Format PDF, 251.8 KB
Name FRC Response to The Pensions Regulator's Consultation Document
Publication date 28 March 2013
Type Response to external consultations
Format PDF, 74.4 KB
Name FRC responds to IASB ED Recoverable Amount Disclosures for Non-Financial Assets Proposed Amendments
Publication date 19 March 2013
Type Response to external consultations
Format PDF, 568.6 KB
Name FRC response to Competition Commission's statutory audit services market investigation
Publication date 19 March 2013
Type Response to external consultations
Format PDF, 1.2 MB
Name FRC response to DWP consultation: Consultation on the Occupational and Personal Pension Schemes
Publication date 15 April 2013
Type Response to external consultations
Format PDF, 193.0 KB
Name FRC responds on the Exposure Draft of Groupe Consultatif Actuarial Standard of Practice 2
Publication date 1 March 2013
Type Response to external consultations
Format PDF, 318.8 KB
Name FRC Response on the Exposure Draft of International Standard of Actuarial Practice Valuation of Social Security Programs
Publication date 28 February 2013
Type Response to external consultations
Format PDF, 164.3 KB
Name FRC responds to IFRS Macro Hedging
Publication date 20 February 2013
Type Response to external consultations
Format PDF, 251.5 KB
Name FRC responds to IASB Exposure Draft Annual Improvements to IFRSs 2011 – 2013 Cycle
Publication date 14 February 2013
Type Response to external consultations
Format PDF, 186.8 KB
Name FRC responds to IAA Consultation on a Value Proposition
Publication date 31 January 2013
Type Response to external consultations
Format PDF, 43.9 KB
Name FRC Response to IFRS Exposure Draft Clarification of Acceptable Methods of Depreciation and Amortisation
Publication date 30 January 2013
Type Response to external consultations
Format PDF, 40.2 KB
Name FRC responds to IASB Exposure Draft Equity Method: Share of Other Net Asset Changes
Publication date 24 January 2013
Type Response to external consultations
Format PDF, 34.2 KB
Name FRC Response to IESBA Exposure Draft: Responding to a Suspected Illegal Act (proposed changes to the IESBA Code of Ethics for Professional Accountants)
Publication date 15 January 2013
Type Response to external consultations
Format PDF, 211.1 KB

2012

Responses
Name FRC responds to IASB Hedge Accounting
Publication date 20 December 2012
Type Response to external consultations
Format PDF, 52.0 KB
Name FRC Response to IAASB Post-Implementation Review of the Clarified International Standards on Auditing
Publication date 7 December 2012
Type Response to external consultations
Format PDF, 536.6 KB