Consultations

This page lists the Consultations carried out by the FRC.

4 open consultations
Title Proposed Revisions to ISA (UK) 240 and ISA (UK) 570
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 FRED 88 FRS 101 Reduced Disclosure Framework – 2025/26 cycle
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
224 closed consultations
Title FRED 53: Draft Amendments to FRS 101 - Reduced Disclosure Framework
Closing date 11 December 2013
Published 3 August 2017
Title FRED 52: Draft Amendments to the FRSSE (effective April 2008) - Micro-entities
Closing date 4 December 2013
Published 3 August 2017
Title Exposure Draft: AS TM1: Statutory Money Purchase Illustrations v4.0 (November 2013)
Closing date 15 November 2013
Published 6 August 2017
Title FRED 51: Draft Amendments to FRS 102 - Hedge Accounting
Closing date 13 November 2013
Published 3 August 2017
Title Consultation Paper: Guidance for Directors of Banks on Solvency and Liquidity Risk Management and the Going Concern Basis of Accounting
Closing date 6 November 2013
Published 19 August 2017
Title Consultation Document: Directors' Remuneration
Closing date 2 October 2013
Published 5 August 2017
Title FRED 50: Draft FRC Abstract 1 - Residential Management Companies' Financial Statements
Closing date 5 August 2013
Published 1 August 2017
Title FRC Invitation to Comment on IAASB Exposure Draft (July 2013)
Closing date 1 August 2013
Published 3 August 2017
Title Exposure Draft: Guidance on the Strategic Report
Closing date 1 August 2013
Published 1 August 2013
Title FRED 49: Draft FRS 103 Insurance Contracts
Closing date 29 July 2013
Published 1 August 2017
Title Proposed Practice Note 14 (Revised): The Audit of Housing Associations in the United Kingdom
Closing date 24 July 2013
Published 2 August 2017
Title Consultation Paper: Risk Management, Internal Control and the Going Concern Basis of Accounting
Closing date 11 June 2013
Published 19 August 2017
Title 700 (Revised) The independent auditor’s report on financial statements
Closing date 4 June 2013
Published 6 August 2017
Title Feedback Statement and Further consultation: Revision of ISA (UK and Ireland) 610
Closing date 11 February 2013
Published 3 August 2017
Title Consultation Paper: Revision to ISA (UK and Ireland) 700
Closing date 4 February 2013
Published 2 August 2017