Consultations

This page lists the Consultations carried out by the FRC.

1 open consultations
Title Draft Annual Plan and Budget 2026-27 consultation
Closing date 6 February 2026
Published 15 December 2025
230 closed consultations
Title Proposed Revisions to ISA (UK) 700, ISA (UK) 701 and ISA (UK) 720
Closing date 16 January 2026
Published 1 October 2025
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 Discussion Paper: UK Taxonomy Suite Technical Modelling
Closing date 11 January 2026
Published 7 November 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 Consultation on AS TM1 v5.2 (October 2025)
Closing date 1 December 2025
Published 30 October 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
Title Small and medium-sized enterprises (SME) market study
Closing date 17 October 2025
Published 3 February 2025
Title FRED 87 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Adapted formats
Closing date 10 October 2025
Published 17 July 2025
Title Consultation on proposed amendments to the PIE Auditor Registration Regulations
Closing date 2 October 2025
Published 17 July 2025
Title ISSA (UK) 5000 Consultation
Closing date 31 July 2025
Published 29 May 2025
Title Consultation on Technical Actuarial Standard 300: Pensions (December 2024)
Closing date 10 March 2025
Published 9 December 2024
Title FRED 86 Draft amendments to FRS 101 Reduced Disclosure Framework – 2024/25 cycle
Closing date 7 March 2025
Published 13 December 2024
Title Stewardship Code Consultation
Closing date 19 February 2025
Published 11 November 2024
Title 2025-28 Strategy and Plan and Budget Consultation
Closing date 6 February 2025
Published 2 January 2025