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 Exposure Draft: Guidance on the Going Concern Basis of Accounting and Reporting on Solvency and Liquidity Risks
Closing date 5 October 2015
Published 5 October 2015
Title Consultation: Enhancing Confidence in Audit
Closing date 29 September 2015
Published 19 August 2017
Title Consultation Document: Regulation of Auditors of Local Public Bodies
Closing date 21 July 2015
Published 8 September 2017
Title Consultation: Improving the Quality of Reporting by Smaller Listed and AIM Quoted Companies
Closing date 2 June 2015
Published 19 August 2017
Title Consultation: Audit Firm Governance Code - A review of its implementation and operation
Closing date 21 May 2015
Published 6 August 2017
Title Consultation on a new Assurance Standard: Providing Assurance on Client Assets to the Financial Conduct Authority
Closing date 14 May 2015
Published 2 August 2017
Title FRED 61: Draft Amendments to FRS 102 Share-based Payment Transactions with Cash Alternatives
Closing date 6 April 2015
Published 3 August 2017
Title FRED 59: Draft Amendments to FRS 102 - Small Entities and other Minor Amendments
Closing date 2 February 2015
Published 3 August 2017
Title FRED 60: Draft amendments to FRS 100 and FRS 101
Closing date 2 February 2015
Published 3 August 2017
Title FRED 58: Draft FRS 105 - The Financial Reporting Standard applicable to the Micro-entities Regime
Closing date 2 February 2015
Published 3 August 2017
Title Draft Plan and Budget and Proposed Levies 2015/16
Closing date 18 December 2014
Published 6 August 2017
Title Consultation: Auditing and ethical standards implementation of the EU Audit Directive and Audit Regulation
Closing date 17 December 2014
Published 2 August 2017
Title FRED 57: Draft Amendments to FRS 101 - Reduced Disclosure Framework 2014/15 Cycle
Closing date 1 December 2014
Published 3 August 2017
Title Consultation: Guidelines on Enforcement Measures Against Recognised Supervisory Bodies & Recognised Qualifying Bodies
Closing date 28 November 2014
Published 19 August 2017
Title Consultation: A new framework for Technical Actuarial Standards
Closing date 18 November 2014
Published 6 August 2017