Bulletins are issued to provide auditors with timely guidance on new or emerging issues.

Practice Notes and Bulletins are persuasive rather than prescriptive. However, they are indicative of good practice, even though they may be developed without the full process of consultation and exposure used for standards.

Bulletin - Illustrative Auditor’s Reports On United Kingdom Private Sector Financial Statements (August 2021) (PDF)

Bulletin - Illustrative Auditor’s Reports On United Kingdom Private Sector Financial Statements (March 2020) (PDF)

For the previous version (2016) please see Compendium of Illustrated Auditors Reports (Mar 16) (PDF)

Bulletin - Miscellaneous Reports By Auditors Required By The United Kingdom Companies Act 2006 (March 2020) (PDF)

Bulletin - Auditor’s Reports On Revised Accounts And Reports In The United Kingdom (March 2020) (PDF)

Bulletin: The Auditor's Association with Preliminary Announcements made in accordance with UK Listing Rules (December 2017) (PDF)

2009/4 Developments in Corporate Governance Affecting the Responsibilities of Auditors of UK Companies (December 2009) (PDF)

2006/5 The Combined Code on Corporate Governance: Requirements of Auditors under the Listing Rules of The Financial Services Authority and the Irish Stock Exchange (September 2006) (PDF)

Hard copies can be ordered from www.frcpublications.com

Guidance Archive

Bulletin 2: Guidance for Reporting Accountants of Stakeholder Pension Schemes in the United Kingdom (February 2013) (PDF)

XBRL Tagging of Information in Audited Financial Statements - Guidance for Auditors (February 2010) (PDF)