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 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 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 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