Consultations

This page lists the Consultations carried out by the FRC.

2 open consultations
Title Third Country Auditor Registration Consultation on proposed amendments to the FRC’s policy
Closing date 27 March 2026
Published 16 February 2026
Title Consultation on Technical Actuarial Standard 310: Collective Money Purchase Pensions (February 2026)
Closing date 23 March 2026
Published 9 February 2026
231 closed consultations
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
Title FRED 41 Related Party Disclosures (July 2007)
Closing date 12 July 2007
Published 9 August 2017
Title Consultation Paper: IASB Exposure Draft of a Proposed IFRS for Small and Medium-Sized Entities
Closing date 2 April 2007
Published 25 August 2017
Title Consultation Paper on the Governance Structure of the FRC
Closing date 29 March 2007
Published 19 August 2017
Title Proposed Amendment to FRS 3 'Reporting Financial Performance' (March 2007)
Closing date 1 March 2007
Published 9 August 2017