Consultations
This page lists the Consultations carried out by the FRC.
| Title | Proposed Revisions to ISA (UK) 240 and ISA (UK) 570 |
|---|---|
| Closing date | 16 January 2026 |
| Published | 1 October 2025 |
| Title | FRED 88 FRS 101 Reduced Disclosure Framework – 2025/26 cycle |
| Closing date | 16 January 2026 |
| Published | 1 October 2025 |
| Title | Proposed Revisions to ISA (UK) 700, ISA (UK) 701 and ISA (UK) 720 |
| Closing date | 16 January 2026 |
| Published | 1 October 2025 |
| Title | Audit Enforcement Procedure: Consultation on proposed updates to the FRC’s routes to resolution |
| Closing date | 9 January 2026 |
| Published | 1 October 2025 |
| Title | Small and medium-sized enterprises (SME) market study |
| Closing date | 17 October 2025 |
| Published | 3 February 2025 |
| Title | Consultation on Practice Note to support the audit of smaller and/or less complex entities |
| Closing date | 17 October 2025 |
| Published | 17 July 2025 |