Consultations

This page lists the Consultations carried out by the FRC.

3 open consultations
Title FRED 85 Draft amendments to FRS 101 Reduced Disclosure Framework – 2023/24 cycle
Closing date 4 March 2024
Published 5 December 2023
Title Proposed Revisions to ISA (UK) 250 Section A and ISA (UK) 250 Section B
Closing date 12 January 2024
Published 18 October 2023
Title FRED 84 Draft amendments to FRS 102 – Supplier finance arrangements
Closing date 31 December 2023
Published 28 September 2023
205 closed consultations
Title Draft 2023 Taxonomy Suite Consultation
Closing date 12 October 2022
Published 12 August 2022
Title Consultation on proposed amendments to Technical Actuarial Standards 100
Closing date 7 September 2022
Published 14 June 2022
Title FRED 80 Draft amendments to FRS 100 Application of Financial Reporting Requirements Application Guid
Closing date 26 August 2022
Published 20 May 2022
Title AQIs Consultation
Closing date 18 August 2022
Published 30 June 2022
Title Call for Feedback on Sector Specific Technical Actuarial Standards
Closing date 8 July 2022
Published 1 August 2022
Title ISA (UK) 600 Exposure Draft
Closing date 8 July 2022
Published 19 April 2022
Title Proposed revision to AS TM1: Statutory Money Purchase Illustrations
Closing date 31 May 2022
Published 11 February 2022
Title Consultation on proposed Public Interest Entity Auditor Registration Regulations
Closing date 26 May 2022
Published 14 April 2022
Title Revised guidance for recognising Key Audit Partners for local audit
Closing date 28 March 2022
Published 28 February 2022
Title FRC consultation on annual review of FRS 101
Closing date 1 March 2022
Published 7 December 2021
Title Proposed Revisions to the Audit Firm Governance Code
Closing date 18 November 2021
Published 7 September 2021
Title FRC seeking views on amendments made to the Audit Enforcement Procedure
Closing date 7 October 2021
Published 22 July 2021
Title FRED 78 Draft amendments to FRS 102 & FRS 105 – COVID-19-related rent concessions beyond 30 June 21
Closing date 11 May 2021
Published 20 April 2021
Title Technical Actuarial Standards Post Implementation Review
Closing date 7 May 2021
Published 9 March 2021
Title Consultation and Impact Assessment on Proposal to Revise the UK’s Quality Management Standards
Closing date 19 March 2021
Published 6 January 2021