Proposed Revisions to the Audit Firm Governance Code

Published: 7 September 2021

Response deadline: 18 November 2021

Consultation document
Links to PDFs open in new tabs
Title Proposed Revisions to the Audit Firm Governance Code
Format pdf, 528.3 KB

The FRC has now published the Audit Firm Governance Code.

The FRC published a consultation on the proposed revisions to the Audit Firm Governance Code on 26 August 2021. It closed on 18 November 2021.

We received 20 responses to the consultation, which are available to view on this page.

The Feedback Statement provides an analysis and explanation of the responses received to the consultation questions and the feedback from engagement with stakeholders during and after the consultation period. It explains how the FRC has considered and addressed the feedback and how it will implement the Code.

Responses received
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Title 01 AFGC consultation response from Crowe
Format pdf, 206.5 KB
Title 02 AFGC consultation response from Mazars INEs
Format pdf, 149.1 KB
Title 03 AFGC consultation response from Grant Thornton
Format pdf, 167.6 KB
Title 04 AFGC consultation response from UKSA and ShareSoc
Format pdf, 317.8 KB
Title 05 AFGC consultation response from PwC INEs
Format pdf, 1.2 MB
Title 06 AFGC consultation response from EY
Format pdf, 201.6 KB
Title 07 AFGC consultation response from RSM
Format pdf, 205.2 KB
Title 08 AFGC consultation response from PwC
Format pdf, 198.8 KB
Title 09 AFGC consultation response from Alliance Manchester Business School
Format pdf, 141.5 KB
Title 10 AFGC consultation response from KPMG
Format pdf, 213.1 KB
Title 11 AFGC consultation response from the Investment Association
Format pdf, 613.0 KB
Title 12 AFGC consultation response from Mazars
Format pdf, 492.3 KB
Title 13 AFGC consultation response from ACCA
Format pdf, 89.4 KB
Title 14 AFGC consultation response from ICAEW
Format pdf, 204.1 KB
Title 15 AFGC consultation response from Deloitte
Format pdf, 198.5 KB
Title 16 AFGC consultation response from Corporate Reporting User's Forum
Format pdf, 361.0 KB
Title 17 AFGC consultation response from BDO
Format pdf, 359.2 KB
Title 18 AFGC consultation response from ICAS
Format pdf, 402.5 KB
Title 19 AFGC consultation response from International Corporate Governance Network
Format pdf, 111.2 KB
Title 20 AFGC consultation response from MHA Macintyre Hudson
Format pdf, 220.5 KB
Title FRC Audit Firm Governance Code Feedback Statement
Format pdf, 858.9 KB

Consultation status: closed