Consultations

This page lists the Consultations carried out by the FRC.

6 open consultations
Title Draft Annual Plan and Budget 2026-27 consultation
Closing date 6 February 2026
Published 15 December 2025
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 Discussion Paper: UK Taxonomy Suite Technical Modelling
Closing date 11 January 2026
Published 7 November 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
225 closed consultations
Title Invitation to comment: Draft Amendments to Strategic Report
Closing date 17 August 2017
Published 17 August 2017
Title Consultation Paper and Impact Assessment: Money Laundering Guidance
Closing date 26 June 2017
Published 2 August 2017
Title Invitation to Comment: Proposal to revise Practice Note 11: The audit of charities in the UK
Closing date 30 May 2017
Published 2 August 2017
Title Discussion Paper - Invitation to comment: Auditors and Preliminary Announcements
Closing date 27 April 2017
Published 2 August 2017
Title Consultation and Impact Assessment: Proposal to revise Practice Note 15 - The Audit of Occupational Pension Schemes in the United Kingdom
Closing date 1 April 2017
Published 2 August 2017
Title Consultation and Impact Assessment - Proposal to revise ISA (UK) 250 (Revised June 2016) Section A
Closing date 13 March 2017
Published 2 August 2017
Title FRED 67: Draft Amendments to FRS 102 - Triennial Review 2017
Closing date 1 March 2017
Published 3 August 2017
Title Consultation and Impact Assessment: Proposal to adopt (in the UK) ISA 800 (Revised) and ISA 805 (Revised)
Closing date 7 December 2016
Published 2 August 2017
Title Consultation Paper and Impact Assessment: Proposal to revise Practice Note 20
Closing date 25 October 2016
Published 2 August 2017
Title Consultation Paper: Revised Operating Procedures
Closing date 4 October 2016
Published 5 August 2017
Title Discussion Paper: Improving the Statement of Cash Flows
Closing date 3 October 2016
Published 3 August 2017
Title Consultation: Triennial Review of UK and Ireland Accounting Standard - Approach to Changes in IFRS
Closing date 3 September 2016
Published 3 August 2017
Title Consultation: Enhancing Confidence in Audit - The FRC's Audit Enforcement Procedure
Closing date 23 March 2016
Published 18 August 2017
Title FRC Draft Plan & Budget and Levy Proposals 2016/17
Closing date 31 December 2015
Published 20 August 2017
Title Review of the UK Audit Firm Governance Code Feedback statement and proposed revisions
Closing date 8 December 2015
Published 19 August 2017