Processes in Relation to PIE Audits

Processes

Process for applications for exemption from cap on non audit fees​ (PDF)
 
Process for applications to extend the maximum duration of the audit engagement (PDF)

Process for requesting the competent authority determines the start of an audit engagement (PDF)

Policy on publication of the above - June 2016 (PDF)

Process for applying to the High Court for the dismissal of a statutory auditor (PDF)
 

Ethics Breach Reporting Policy for Auditors of Public Interest Entities (PIEs)

Quarter Ending 30 April 2022

Decisions taken by the FRC to extend the maximum duration of an audit engagement 30 April 2022 (PDF) 

Applications for the competent authority to determine the start of an udit engagement period in cases of uncertainty 30 April 2022 (PDF) 

Decisions taken by the FRC on applications for exemption from cap on non-audit fees 30 April 2022 (PDF) 

Quarter Ending 31 January 2022

Decisions taken by the FRC Non Audit Services 31 January 2022 (PDF)
 
Applications to the CA - determinations for the start of an audit engagement 31 January 2022 (PDF)
 
Decisions taken by FRC - extensions to the maximum duration audit of an audit engagement 31 January 2022 (PDF)

Quarter Ending 31 October 2021

Decisions taken by the FRC Non Audit Services 31 October 2021 (PDF)
 
Applications to the CA - determinations for the start of an audit engagement 31 October 2021 (PDF)
 
Decisions taken by FRC - extensions to the maximum duration audit of an audit engagement 31 October 2021 (PDF)

Quater Ending 31 July 2021

Decisions taken by the FRC - Non Audit Services 31 July 2021 (PDF)

Applications to the CA - determinations for the start of an audit engagement 31 July 2021 (PDF)

Decisions taken by FRC - extensions to the maximum duration audit of an audit engagement 31 July 2021 (PDF)

Quarter Ending 30 April 2021

Decisions taken by the FRC - Non Audit Services 30 April 2021 (PDF)

Applications to the CA - determinations for the start of an audit engagement quarter ending 30 April 2021 (PDF)

Decisions taken by FRC to extend maximum duration of an audit engagement quarter ending 30 April 2021 (PDF)

Quarter to 31 January 2021

Decisions taken by the FRC - Non Audit Services 31 January 2021 (PDF)

Applications to the CA - determinations for the start of an audit engagement quarter ending 31 January 2021 (PDF)

Decisions taken by the FRC to extend maximum duration of an audit engagement quarter ending 31 January 2021 (PDF)

Period to 31 October 2020

Decisions taken by the FRC - Non Audit Services 31 October 2020 (PDF)

Applications to the CA - determinations for the start of audit engagement period ending 31 October 2020 (PDF)

Decisions taken by the FRC to extend the maximum duration of an audit engagement - quarter ending 31 October 2020 (PDF)

Period to 31 July 2020

Decisions taken by the FRC to extend the maximum duration of an audit engagement - quarter ending 31 July 2020 (PDF)

Applications to the CA - determinations for the start of audit engagement period quarter ending 31 July 2020 (PDF)

Decisions taken by the FRC - Non Audit Services 31 July 2020 (PDF)

Period to 30 April 2020

Decisions taken by the FRC to extend the maximum duration of an audit engagement - quarter ending 30 April 2020 (PDF)

Applications to the CA - determinations for the start of audit engatement period quarter ending 30 April 2020 (PDF)

Decisions taken by the FRC - Non Audit services 31 January 2020 (PDF)

Period to 31 January 2020

Decisions taken by the FRC to extend the maximum duration of an audit engagement - quarter ending 31 January 2020 (PDF)

Applications to the CA - determinations for the start of audit engatement period quarter ending 31 January 2020 (PDF)

Decisions taken by the FRC - Non Audit services 31 January 2020 (PDF)

Period to 31 October 2019

Decisions taken by the FRC to extend the maximum duration of an audit engagement - quarter ending 31 October 2019 (PDF)

Applications to the CA - determinations for the start of audit engatement period quarter ending 31 October 2019 (PDF)

Decisions taken by the FRC - Non Audit services 31 October 2019 (PDF)
 

Period to 31 July 2019

Decisions taken by the FRC to extend the maximum duration of an audit engagement - quarter ending 31 July 2019 (PDF)

Applications to the CA - determinations for the start of audit engatement period quarter ending 31 July 2019 (PDF)

Decisions taken by the FRC - Non Audit services 31 July 2019 (PDF)

Period to 30 April 2019

Decisions taken by the FRC to extend the maximum duration of an audit engagement - quarter ending 30 April 2019 (PDF)

Applications to the CA - determinations for the start of audit engatement period quarter ending 30 April 2019 (PDF)

Decisions taken by the FRC - Non Audit services 30 April 2019 (PDF)

Period to 31 January 2019

Decisions taken by the FRC to extend the maximum duration of an audit engagement - quarter ending 31 January 2019 (PDF)

Applications to the CA - determinations for the start of audit engagement period quarter ending 31 January 2019 (PDF)

Decisions taken by the FRC Non-Audit Services 31 January 2019 (PDF)

Period to 31 October 2018

Decisions taken by the FRC to extend the maximum duration of an audit engagement - quarter ending 31 October 2018 (PDF)

Applications to the CA - determinations for the start of audit engagement period quarter ending 31 October 2018 (PDF)

Decisions taken by the FRC Non-Audit Services - quarter ending 31 October 2018 (PDF)

Period to 31 July 2018

Applications to the CA - determinations for the start of audit engagement period - quarter ending 31 July 2018
(PDF)

Decisions taken by the FRC - Non-Audit services - 31 July 2018 (PDF)

Decisions taken by the FRC to extend the maximum duration of an audit engagement - quarter ending 31 July 2018 (PDF)

Period to 30 April 2018

Applications to the CA - determinations for the start of audit engagement period quarter ending 30 April 2018 (PDF)

Decisions taken by the FRC to extend the maximum duration of an audit engagement - quarter ending 30 April 2018 (PDF)

Decisions taken by the FRC - Non Audit Services 30 April 2018 (PDF)

Period to 31 January 2018

Applications to the CA - determinations for the start of audit engagement period - quarter ending 31 January 2018 (PDF)

Decisions taken by the FRC to extend the maximum duration of an audit engagement - quarter ending 31 January 2018 (PDF)

Decisions taken by the FRC - Non Audit Services 31 January 2018 (PDF)

Period to 31 October 2017

Decisions taken by the FRC on applications for exemption from cap on non-audit fees - Quarter ending 31 October 2017 (PDF)

Applications to the Competent Authority - determinations for the start of audit engagement period - Quarter ending 31 October 2017 (PDF)

Decisions taken by the FRC to extend the maximum duration of an audit engagement - Quarter ending 31 October 2017 (PDF)

Period to 31 July 2017

Applications for the competent authority to determine the start of an audit engagement period in cases of uncertainty - period to 31 July 2017 (PDF)

Decisions taken by the FRC on applications for exemption from cap on non-audit fees - Quarter ending 31 July 2017 (PDF)

Decisions taken by the FRC to extend the maximum duration of an audit engagement partners during the quarter ending 31 July 2017 (PDF)

Period to 30 April 2017

Applications for the competent authority to determine the start of an audit engagement period in cases of uncertainty - period to 30 April 2017 (PDF)

Decisions taken by the FRC on applications for exemption from cap on non-audit fees  (PDF)

Decisions taken by the FRC to extend the maximum duration of an audit engagement during the quarter ending 30 April 2017 (PDF)

Quarter ending 31 January 2017

Decisions taken by the FRC to extend the maximum duration of an audit appointment – quarter ending 31 January 2017 (PDF)

Quarter ending 31 January 2017

Decisions taken by the FRC to extend the maximum duration of an audit appointment – quarter ending 31 January 2017 (PDF)

Quarter ending 31 October 2016

Decisions taken by the FRC to extend the maximum duration of an audit engagement quarter ending 31 October 2016 (PDF)