The FRC undertakes its regulatory responsibilities in a proportionate and evidence-based way, informed by experts, including company directors, accountants, actuaries and investors to foster a climate in which investment can flourish. As the UK's audit regulator the FRC promotes high levels of audit quality and contributes to the international debate on the future of the audit market. The FRC also promotes high quality corporate governance and reporting, publishing Codes and Standards that companies, auditors, actuaries and accountants adopt.