Consultations

This page lists the Consultations carried out by the FRC.

2 open consultations
Title Re-Consultation on ISA (UK) 250 (Revised) and ISA (UK) 270 (Revised)
Closing date 21 May 2026
Published 26 March 2026
Title International Standard on Auditing for Less Complex Entities – How to Enhance Usability: Call for Views
Closing date 21 May 2026
Published 26 March 2026
233 closed consultations
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 64: Draft Amendments to FRS 103 Insurance Contracts - Solvency II
Closing date 1 December 2015
Published 3 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 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