Consultations

This page lists the Consultations carried out by the FRC.

2 open consultations
Title Re-Consultation on ISA (UK) 250 (Revised) and ISA (UK) 270 (Revised)
Closing date 21 May 2026
Published 26 March 2026
Title International Standard on Auditing for Less Complex Entities – How to Enhance Usability: Call for Views
Closing date 21 May 2026
Published 26 March 2026
233 closed consultations
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
Title FRED 45: Financial Reporting Standard for Public Benefit Entities (FRSPBE) (March 2011)
Closing date 18 March 2011
Published 8 August 2017
Title Proposed Amendments to FRS 29 (IFRS) 'Financial Instruments: Disclosures': Disclosures - Transfers o
Closing date 28 February 2011
Published 8 August 2017