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Applications for the competent authority to determine the start of an audit engagement period in cases of uncertainty (31 October 2025)

APPLICATIONS FOR THE COMPETENT AUTHORITY TO DETERMINE THE START OF AN AUDIT ENGAGEMENT PERIOD IN CASES OF UNCERTAINTY

Article 17(8) of EU Audit Regulation (EU 537/2014) states that an audit firm must immediately report any uncertainty as to the start date of the audit engagement ('the relevant date') to the Competent Authority and that the Competent Authority shall ultimately determine the relevant date. In that the issue is also likely to be of significant importance to public interest entities themselves, the FRC will consider requests by such entities to determine the start of an audit engagement period in cases of uncertainty.

Where the FRC determines the start date for an audit engagement period, the FRC has committed to publishing those decisions in full.

In the period to 31 October 2025, no applications were received.

Financial Reporting Council 15 November 2025

The Financial Reporting Council Limited is a company limited by guarantee. Registered in England number 2486368. Registered office: 13th Floor, 1 Harbour Exchange Square, London E14 9GE Tel: +44 (0)20 7492 2300 Fax: +44 (0)20 7492 2301 Website: www.frc.org.uk

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Name Applications for the competent authority to determine the start of an audit engagement period in cases of uncertainty (31 October 2025)
Publication date 11 November 2025
Format PDF, 125.1 KB
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