Consultations

This page lists the Consultations carried out by the FRC.

4 open consultations
Title Proposed Revisions to ISA (UK) 240 and ISA (UK) 570
Closing date 16 January 2026
Published 1 October 2025
Title Proposed Revisions to ISA (UK) 700, ISA (UK) 701 and ISA (UK) 720
Closing date 16 January 2026
Published 1 October 2025
Title FRED 88 FRS 101 Reduced Disclosure Framework – 2025/26 cycle
Closing date 16 January 2026
Published 1 October 2025
Title Audit Enforcement Procedure: Consultation on proposed updates to the FRC’s routes to resolution
Closing date 9 January 2026
Published 1 October 2025
224 closed consultations
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
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