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 on the Revised UK Corporate Governance Code
Closing date 1 December 2009
Published 4 August 2017
Title Consultation Paper: Actuarial information used for accounts and other financial documents
Closing date 28 October 2009
Published 9 August 2017
Title Consultation Paper: Insurance
Closing date 4 September 2009
Published 9 August 2017
Title Consultation Paper - Policy Proposal: The Future of UK GAAP
Closing date 3 August 2009
Published 25 August 2017
Title Progress Report: Review of the effectiveness of The Combined Code
Closing date 28 July 2009
Published 6 August 2017
Title FRED: Proposed amendments to Urgent Issues Task Force (UITF) Abstract 42 (IFRIC 9) Reassessment of Embedded Derivatives and Financial Reporting Standard (FRS) 26 (IAS 39) Financial Instruments: Recognition and Measurement
Closing date 29 June 2009
Published 9 August 2017
Title Consultation Paper: Pensions
Closing date 26 June 2009
Published 9 August 2017
Title FRED: Improvements to Financial Reporting Standards 2009 (June 2009)
Closing date 11 June 2009
Published 9 August 2017
Title Discussion Paper: Louder than words
Closing date 4 June 2009
Published 19 August 2017
Title Exposure Draft Modelling (28-May-2009)
Closing date 28 May 2009
Published 11 August 2017
Title Exposure Draft: Data
Closing date 28 May 2009
Published 11 August 2017
Title Exposure Draft: Reporting Actuarial Information
Closing date 31 March 2009
Published 11 August 2017
Title Review of the effectiveness of the Combined Code: Call for evidence
Closing date 18 March 2009
Published 5 August 2017
Title Consultation Paper: Amending TM1 for revised contracting out provisions
Closing date 1 December 2008
Published 9 August 2017
Title Amendments to FRS 2, FRS 6 and FRS 28 Legal Changes: 2008 (December 2008)
Closing date 1 December 2008
Published 9 August 2017