Consultation on narrow scope amendments to ISA (UK) 620 and ISAE (UK) 3000
Published: 2 June 2026
Response deadline: 10 July 2026
| Title | Consultation on narrow scope amendments to ISA (UK) 620 and ISAE (UK) 3000 |
|---|---|
| Format | pdf, 405.3 KB |
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Overview
The Financial Reporting Council (FRC) is committed to acting as a proportionate and principles-based regulator that balances the need to minimise the impact of regulatory requirements on business, while working to support the delivery of high-quality audit and assurance work to maintain investor and wider stakeholder confidence in audit and assurance.
This consultation seeks stakeholder views on revisions to two UK auditing and assurance standards:
- ISA (UK) 620 'Using the Work of an Auditor's Expert'
- ISAE (UK) 3000 'Assurance Engagements Other than Audits or Reviews of Historical Financial Information'
The revised versions of these standards are being consulted on to reflect recent narrow scope amendments made to the equivalent international standards, which have recently been issued by the International Audit and Assurance Standards Board (IAASB).1 These amendments respond to the International Ethics Standards Board for Accountants’ (IESBA) recently approved revisions to its International Code of Ethics for Professional Accountants (including International Independence Standards)—the IESBA Code—which introduced, among other provisions, explicit ethical requirements for using the work of external experts in audit, assurance, and non-assurance engagements. The IAASB’s updates reflect ongoing collaboration and coordination between the IAASB and IESBA and help to maintain interoperability between the IAASB standards and the IESBA Code. Adoption of these standards is necessary to maintain equivalence between UK and international auditing standards.
September 2026 update
On 23 September 2026, the FRC published a feedback paper and impact assessment to accompany the September 2026 revised standards.
| Name | Feedback Statement - ISA (UK) 620 Using the Work of an Auditor’s Expert and ISAE (UK) 3000 Assurance Engagements Other Than Audits or Review of Historical Financial Information |
|---|---|
| Publication date | 23 September 2026 |
| Type | Feedback paper |
| Format | PDF, 227.2 KB. View HTML version |
| Name | ISA (UK) 620 (Revised September 2026) |
| Publication date | 23 September 2026 |
| Type | Standard |
| Format | PDF, 631.7 KB |
| Name | ISAE (UK) 3000 (Revised September 2026) |
| Publication date | 23 September 2026 |
| Type | Standard |
| Format | PDF, 1.0 MB |