Consultations

This page lists the Consultations carried out by the FRC.

4 open consultations
Title Proposed Revisions to ISA (UK) 240 and ISA (UK) 570
Closing date 16 January 2026
Published 1 October 2025
Title Proposed Revisions to ISA (UK) 700, ISA (UK) 701 and ISA (UK) 720
Closing date 16 January 2026
Published 1 October 2025
Title FRED 88 FRS 101 Reduced Disclosure Framework – 2025/26 cycle
Closing date 16 January 2026
Published 1 October 2025
Title Audit Enforcement Procedure: Consultation on proposed updates to the FRC’s routes to resolution
Closing date 9 January 2026
Published 1 October 2025
224 closed consultations
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
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