Consultations

This page lists the Consultations carried out by the FRC.

2 open consultations
Title Third Country Auditor Registration Consultation on proposed amendments to the FRC’s policy
Closing date 27 March 2026
Published 16 February 2026
Title Consultation on Technical Actuarial Standard 310: Collective Money Purchase Pensions (February 2026)
Closing date 23 March 2026
Published 9 February 2026
231 closed consultations
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
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