Consultations

This page lists the Consultations carried out by the FRC.

2 open consultations
Title Third Country Auditor Registration Consultation on proposed amendments to the FRC’s policy
Closing date 27 March 2026
Published 16 February 2026
Title Consultation on Technical Actuarial Standard 310: Collective Money Purchase Pensions (February 2026)
Closing date 23 March 2026
Published 9 February 2026
231 closed consultations
Title FRC Invitation to Comment on IAASB Exposure Draft (July 2013)
Closing date 1 August 2013
Published 3 August 2017
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
Title Sharman Implementation Consultation Paper
Closing date 30 January 2013
Published 3 August 2017
Title FRC Draft Plan and Budget 2013-14
Closing date 22 January 2013
Published 19 August 2017
Title Discussion Paper: Thinking about Disclosures in a broader context - A road map for a Disclosure Fram
Closing date 31 October 2012
Published 3 August 2017
Title Amendment to Financial Reporting Exposure Draft 48 Draft FRS 102
Closing date 1 October 2012
Published 23 August 2017
Title Consultation Paper Feedback Statement: Proposed revisions to International Standards on Auditing (UK and Ireland)
Closing date 11 September 2012
Published 11 September 2017
Title Sanctions Guidance to Tribunals: a consultation paper
Closing date 30 August 2012
Published 30 August 2017
Title Consultation on the future role of the Financial Reporting Council
Closing date 2 July 2012
Published 19 August 2017
Title Discussion Paper: Towards a Disclosure Framework for the Notes
Closing date 2 July 2012
Published 3 August 2017