Consultations

This page lists the Consultations carried out by the FRC.

4 open consultations
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
220 closed consultations
Title FRED 84 Draft amendments to FRS 102 – Supplier finance arrangements
Closing date 31 December 2023
Published 28 September 2023
Title Consultation on AS TM1 v5.1 (November 2023)
Closing date 4 December 2023
Published 3 November 2023
Title FRC Revised Ethical Standard Key Changes
Closing date 31 October 2023
Published 7 August 2023
Title Corporate Governance Code Consultation
Closing date 13 September 2023
Published 23 May 2023
Title Revisions to proposed International Standard on Auditing (UK) 505
Closing date 1 September 2023
Published 11 August 2023
Title Consultation on proposed amends to Technical Actuarial Standards for Pensions
Closing date 4 August 2023
Published 5 May 2023
Title FRED 83 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 101 Reduced Disclosure Framework
Closing date 24 May 2023
Published 31 March 2023
Title Audit Enforcement Procedures: Consultation on proposed amendments 2023
Closing date 5 May 2023
Published 3 April 2023
Title FRED 82 Draft amendments to The Financial Reporting Standard applicable in the UK and Republic of Ireland
Closing date 30 April 2023
Published 13 December 2022
Title Consultation on proposed amendments to Technical Actuarial Standards 400
Closing date 12 April 2023
Published 30 January 2023
Title Competition in the audit market
Closing date 28 February 2023
Published 30 November 2022
Title FRED 81 FRS 101 Reduced Disclosure Framework – 2022/23 cycle
Closing date 28 February 2023
Published 5 December 2022
Title Audit Committee Standard
Closing date 8 February 2023
Published 8 November 2022
Title 2023/26 Strategy and Plan & Budget consultation
Closing date 27 January 2023
Published 15 December 2022
Title Post Implementation Review: ISA (UK) 540 (Revised December 2018)
Closing date 13 January 2023
Published 4 October 2022