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: 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 58: Draft FRS 105 - The Financial Reporting Standard applicable to the Micro-entities Regime
Closing date 2 February 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 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
Title FRED 56: Draft FRS 104 Interim Financial Reporting
Closing date 3 November 2014
Published 3 August 2017
Title Discussion Paper - JFAR: a risk perspective (October 2014)
Closing date 28 October 2014
Published 6 August 2017
Title Consultation Document: Accounting standards for small entities - Implementation of the EU Accounting
Closing date 1 September 2014
Published 1 August 2017
Title FRED 55: Draft Amendments to FRS 102 - Pension Obligations
Closing date 4 August 2014
Published 3 August 2017