Equivalent countries - Form C

If your firm is located in one of the below jurisdictions, you should use Form C:

In respect of audits of financial statements for periods starting after 02 July 2010:
Australia	Canada	China
Japan	Singapore	South Africa
South Korea	Switzerland	USA (until 31 July 2022)

 

In respect of audits of financial statements for periods starting after 31 July 2012:
Abu Dhabi	Brazil	Dubai International Financial Centre
Guernsey	Isle of Man	Jersey
Malaysia	Taiwan	Thailand

 

In respect of audits of financial statements for periods starting after 31 July 2016:
Mauritius	New Zealand	Turkey

 

Application Forms

Form C - Application Form (for non-US firms)
Form C - Annexes (for non-US firms)

Form C - Application Form (for US firms)
Form C - Annexes (for US firms)
 

Guidance

Frequently Asked Questions
Guidance Notes TCA2 - Registration Fees


You should complete the application forms electronically and send to the FRC by e-mail, as an attachment, to thirdcountryauditors@frc.org.uk.

You should also send an original copy by post (printed, dated, signed, with all applicable Annexes) to:

Professional Oversight Team,
Financial Reporting Council,
8th Floor, 125 London Wall,
London EC2Y 5AS,
United Kingdom.

You should also ensure that you have made arrangements to pay the appropriate fee (refer to Guidance Note TCA2 – Registration Fees above). An invoice can be provided on request.