Consultations

This page lists the Consultations carried out by the FRC.

1 open consultations
Title Consultation on Safeguarding Assurance for Payment and E-Money Institutions Standard
Closing date 26 November 2026
Published 30 September 2026
237 closed consultations
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
Title TCA fees instrument consultation
Closing date 15 March 2021
Published 19 February 2021
Title 2021/22 Strategy and Plan & Budget consultation
Closing date 12 March 2021
Published 19 February 2021
Title FRED 77 Draft amendments to FRS 101 Reduced Disclosure Framework – 2020/21 cycle
Closing date 28 February 2021
Published 9 December 2020
Title Consultation on revised review standard (ISRE (UK) 2410) for interim financial statements
Closing date 19 February 2021
Published 26 November 2020
Title Consultation on revised practice note (PN 14) for the audit of housing associations in the UK
Closing date 29 January 2021
Published 18 November 2020
Title Consultation on revised auditing standard (ISA (UK) 240) for the auditor's responsibilities relating
Closing date 29 January 2021
Published 18 November 2020
Title Consultation on governance changes to enforcement and operating procedures
Closing date 30 November 2020
Published 16 October 2020
Title FRED 74 Draft amendments to FRS 102 – Interest rate benchmark reform (Phase 2)
Closing date 30 September 2020
Published 25 June 2020
Title FRED 75 Draft amendments to FRS 104 – Going concern
Closing date 1 September 2020
Published 23 July 2020
Title FRED 76 Draft amendments to FRS 102 and FRS 105 – COVID-19-related rent concessions
Closing date 1 September 2020
Published 23 July 2020
Title Discussion Paper - Technological Resources: Using Technology To Enhance Audit Quality
Closing date 3 July 2020
Published 25 March 2020
Title Local Auditors (Transparency) Regulations Consultation
Closing date 26 May 2020
Published 27 April 2020