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 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
Title FRED 63: Draft Amendments to FRS 101 Reduced Disclosure Framework - 2015/16 Cycle
Closing date 1 December 2015
Published 3 August 2017
Title FRED 64: Draft Amendments to FRS 103 Insurance Contracts - Solvency II
Closing date 1 December 2015
Published 3 August 2017
Title FRED 62: Draft Amendments to FRS 102 FRS Applicable in the UK and Republic of Ireland - Fair Value Hierachy Disclosures
Closing date 2 November 2015
Published 3 August 2017
Title Discussion Paper: UK Board Succession Planning
Closing date 27 October 2015
Published 5 August 2017
Title Consultation on Proposed New XBRL Charity Accounts Taxonomy
Closing date 8 October 2015
Published 3 August 2017