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The FRC is the UK’s audit regulator. We oversee statutory audit in the UK. We issue audit and assurance standards and guidance. We monitor and enforce Public Interest Entity audit quality. We set eligibility criteria for auditors and oversee delegated regulatory tasks carried out by professional bodies.
We develop and maintain auditing and assurance standards and guidance for engagements that are performed in the public interest within the UK
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We are responsible for the forward-looking supervision of audit firms of Public Interest Entities
We look to ensure that audit firms are run in a manner that enhances audit quality and supports the resilience of individual firms and wider market
We monitor the quality of the audit work of statutory auditors and audit firms in the UK
We conduct investigations and will bring enforcement action, if appropriate
The FRC is committed to improving the effectiveness of corporate reporting
We fulfill statutory responsibilities for professional oversight
The Developments in Audit Report is first of its kind for the FRC as the UK’s Competent Authority for audit
Learn about our processes and how to make a complaint