Consultations
This page lists the Consultations carried out by the FRC.
| 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 |
| 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 |
| Title | Effective Company Stewardship: Enhancing Corporate Reporting and Audit |
| Closing date | 7 January 2011 |
| Published | 20 August 2017 |
| Title | Summary of responses 2010 consultation on FRC Guidance on Audit Committees |
| Closing date | 5 December 2010 |
| Published | 5 August 2017 |
| Title | FRED 43 & 44: The Future of Financial Reporting in the UK and Republic of Ireland |
| Closing date | 29 October 2010 |
| Published | 8 August 2017 |
| Title | The Referral of Formal Complaints to Disciplinary Tribunals: A Consultation Paper (July 2010) |
| Closing date | 30 August 2010 |
| Published | 30 August 2017 |
| Title | Exposure Draft: Funeral Plans |
| Closing date | 30 August 2010 |
| Published | 11 August 2017 |
| Title | Request for Responses to Impact Assessment |
| Closing date | 20 August 2010 |
| Published | 25 August 2017 |
| Title | FRED: Improvements to Financial Reporting Standards 2010 (June 2010) |
| Closing date | 8 June 2010 |
| Published | 8 August 2017 |
| Title | Exposure Draft: Insurance |
| Closing date | 23 April 2010 |
| Published | 11 August 2017 |
| Title | Consultation Paper: TM1 |
| Closing date | 18 March 2010 |
| Published | 9 August 2017 |
| Title | Exposure Draft: Pensions |
| Closing date | 25 February 2010 |
| Published | 11 August 2017 |
| Title | Consultation on a Stewardship Code for Institutional Investors |
| Closing date | 19 January 2010 |
| Published | 3 August 2017 |
| Title | Exposure Draft: Modelling |
| Closing date | 22 December 2009 |
| Published | 11 August 2017 |
| Title | Consultation Paper: Transformations |
| Closing date | 18 December 2009 |
| Published | 10 August 2017 |