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 | Consultation paper on changes - TM1 for revised contracting out provisions - Dec 2008 |
|---|---|
| Closing date | 1 December 2008 |
| Published | 9 August 2017 |
| Title | Proposed Amendments to FRS 29 (IFRS 7) Improvements to Financial Instrument Disclosures (November 20 |
| Closing date | 28 November 2008 |
| Published | 9 August 2017 |
| Title | Consultation Paper: Modelling |
| Closing date | 27 November 2008 |
| Published | 9 August 2017 |
| Title | Review of Goodwill Impairment Disclosures |
| Closing date | 23 October 2008 |
| Published | 20 August 2017 |
| Title | Consultation Paper: Generic Data Standard |
| Closing date | 26 September 2008 |
| Published | 9 August 2017 |
| Title | Consultation Paper: Going Concern and Financial Reporting |
| Closing date | 29 August 2008 |
| Published | 5 August 2017 |
| Title | Proposals for future arrangements for funding the FRC's activities in relation to accounting, auditi |
| Closing date | 28 July 2008 |
| Published | 28 August 2017 |
| Title | Financial Reporting Exposure Draft: 'Heritage Assets' (FRED 42) (June 2008) |
| Closing date | 11 June 2008 |
| Published | 9 August 2017 |
| Title | Consultation: Regulation of Third Country Auditors |
| Closing date | 2 May 2008 |
| Published | 11 July 2018 |
| Title | Choice in the UK Audit Market: First Progress Report |
| Closing date | 1 May 2008 |
| Published | 19 August 2017 |
| Title | Consultation Paper: Structure of new BAS standards (and implications for adopted GNs) |
| Closing date | 25 April 2008 |
| Published | 9 August 2017 |
| Title | Discussion Paper: Actuarial Mortality Assumptions |
| Closing date | 28 March 2008 |
| Published | 11 August 2017 |
| Title | The Audit Quality Framework |
| Closing date | 28 February 2008 |
| Published | 19 August 2017 |
| Title | The Accountancy Scheme Review a consultation paper |
| Closing date | 30 January 2008 |
| Published | 30 August 2017 |
| Title | Consultation Paper: Towards a Conceptual Framework |
| Closing date | 22 November 2007 |
| Published | 9 August 2017 |