Consultations

This page lists the Consultations carried out by the FRC.

3 open consultations
Title Discussion Paper: Opportunities for the future of digital reporting
Closing date 1 November 2024
Published 13 August 2024
Title Consultation on Guidance on the Going Concern Basis of Accounting and Related Reporting, including Solvency and Liquidity Risk
Closing date 28 October 2024
Published 5 August 2024
Title NHS Audit Market Study
Closing date 17 October 2024
Published 25 July 2024
211 closed consultations
Title Draft 2025 Taxonomy Suite
Closing date 20 September 2024
Published 29 July 2024
Title Assurance of Sustainability Reporting Market Study
Closing date 13 June 2024
Published 21 March 2024
Title Technical Actuarial Standard for Insurance Consultation
Closing date 10 May 2024
Published 16 February 2024
Title FRED 85 Draft amendments to FRS 101 Reduced Disclosure Framework – 2023/24 cycle
Closing date 4 March 2024
Published 5 December 2023
Title Draft Plan and Budget 2024-25 consultation
Closing date 26 January 2024
Published 15 December 2023
Title Proposed Revisions to ISA (UK) 250 Section A and ISA (UK) 250 Section B
Closing date 12 January 2024
Published 18 October 2023
Title FRED 84 Draft amendments to FRS 102 – Supplier finance arrangements
Closing date 31 December 2023
Published 28 September 2023
Title Consultation on AS TM1 v5.1
Closing date 4 December 2023
Published 3 November 2023
Title FRC Revised Ethical Standard Key Changes
Closing date 31 October 2023
Published 7 August 2023
Title Corporate Governance Code Consultation
Closing date 13 September 2023
Published 23 May 2023
Title Revisions to proposed International Standard on Auditing (UK) 505
Closing date 1 September 2023
Published 11 August 2023
Title Consultation on proposed amends to Technical Actuarial Standards for Pensions
Closing date 4 August 2023
Published 5 May 2023
Title FRED 83 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 101 Reduced Disclosure Framework
Closing date 24 May 2023
Published 31 March 2023
Title Audit Enforcement Procedures: Consultation on proposed amendments 2023
Closing date 5 May 2023
Published 3 April 2023
Title FRED 82 Draft amendments to The Financial Reporting Standard applicable in the UK and Republic of Ireland
Closing date 30 April 2023
Published 13 December 2022