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: 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 on changes - TM1 for revised contracting out provisions - Dec 2008
Closing date 1 December 2008
Published 9 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
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