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 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
Title FRC Invitation to Comment on IAASB Disclosures Exposure Draft (May 2014)
Closing date 24 June 2014
Published 2 August 2017
Title Consultation: Accountancy and Actuarial Disciplinary Schemes
Closing date 18 June 2014
Published 21 August 2017
Title Consultation: XBRL Accounts Taxonomies
Closing date 1 May 2014
Published 3 August 2017
Title Consultation Document: Proposed Revisions to the UK Corporate Governance Code - April 2014
Closing date 24 April 2014
Published 6 August 2017
Title Consultation Paper: Revised operating procedures for reviewing corporate reports
Closing date 14 April 2014
Published 5 August 2017
Title FRED 54: Draft Amendments to FRS 102 - Basic Financial Instruments
Closing date 3 February 2014
Published 3 August 2017
Title Draft Plan & Budget and Levy proposals 2014/15
Closing date 31 December 2013
Published 19 August 2017
Title FRED 53: Draft Amendments to FRS 101 - Reduced Disclosure Framework
Closing date 11 December 2013
Published 3 August 2017
Title FRED 52: Draft Amendments to the FRSSE (effective April 2008) - Micro-entities
Closing date 4 December 2013
Published 3 August 2017
Title Exposure Draft: AS TM1: Statutory Money Purchase Illustrations v4.0 (November 2013)
Closing date 15 November 2013
Published 6 August 2017
Title FRED 51: Draft Amendments to FRS 102 - Hedge Accounting
Closing date 13 November 2013
Published 3 August 2017