Consultations

This page lists the Consultations carried out by the FRC.

4 open consultations
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
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
220 closed consultations
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
Title Disciplinary schemes proposed changes: a consultation paper (June 2012)
Closing date 30 June 2012
Published 30 August 2017
Title Joint FRC and FSA Consultation Paper: Product projections and transfer value analysis
Closing date 11 June 2012
Published 9 August 2017
Title Consultation Paper: Proposed Revisions to International Standards on Auditing (UK and Ireland)
Closing date 29 May 2012
Published 5 August 2017
Title Consultation paper on changes to assumptions for Statutory Money Purchase Illustrations: AS TM1
Closing date 1 May 2012
Published 9 August 2017
Title Consultation Paper: Proposed revision of Practice Note 23: Special Considerations in Auditing Financial Instruments
Closing date 10 April 2012
Published 3 August 2017
Title Consultation Document: Revisions to the UK Stewardship Code
Closing date 2 April 2012
Published 3 August 2017
Title Consultation Document: revisions to the UK Corporate Governance Code and Guidance on Audit Committee
Closing date 2 April 2012
Published 3 August 2017
Title Consultation Document: Monitoring the work of Third Country Auditors
Closing date 5 March 2012
Published 26 August 2017
Title Revised FRED: The Future of Financial Reporting - Part One: Explanation (January 2012)
Closing date 30 January 2012
Published 8 August 2017
Title Call for Evidence - Going concern and liquidity risks: Lessons for companies and auditors
Closing date 11 May 2011
Published 20 August 2017
Title Consultation Document: Gender Diversity on Boards
Closing date 5 May 2011
Published 3 August 2017