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880 results found.

Selected Topics

  • Auditing
  • FRC issues revised auditing standard: making auditors’ work more transparent to investors

    News

    4 June 2013

  • Financial Reporting Council publishes its Annual Report for 2010/11

    News

    5 July 2011

  • FRC launches SME discussion forum for FRS 102 preparers

    As part of its ongoing work to support the proportionate application of audit and reporting standards across the small and medium-sized enterprise (SME) market, the FRC has launched a new discussion forum for stakeholders to share and discuss insights fro

    News

    13 April 2026

  • FRC strengthens oversight of PIE audit firm restructuring

    The FRC has today published updated Public Interest Entity (PIE) Auditor Registration Regulations (Regulations) and accompanying guidance in respect of its PIE Auditor Register (PAR), strengthening its oversight of audit firm restructuring and reducing, w

    News

    31 March 2026

  • Innovative new guidance supports audit firm adoption of emerging AI technologies

    The Financial Reporting Council (FRC) has today published guidance for audit firms on using generative and agentic AI tools in audit engagements. The guidance sets out how firms can mitigate risks to audit quality posed by these tools, while supporting fi

    News

    30 March 2026

  • Quarterly consultations: March 2026

    The Financial Reporting Council (FRC) has today launched two calls for stakeholder feedback to support the development of UK audit policy. This year, the FRC will announce the majority of its remaining consultations in June, September and December.

    News

    26 March 2026

  • FRC announces measures to support small business growth

    The Financial Reporting Council (FRC) has today announced a package of measures to make audits more proportionate and efficient for small and medium-sized enterprises (SMEs), helping to support their growth and access to capital.

    News

    24 March 2026

  • FRC publishes interim guidance to support safeguarding auditors during transition to the FCA’s new supplementary regime

    The Financial Reporting Council (FRC) has today published new Interim Guidance on Payment and EMoney Safeguarding Assurance Engagements, providing support for safeguarding auditors as payment and e-money institutions prepare to transition to the Financial

    News

    17 March 2026

  • Closure of investigation regarding an audit by Ernst & Young LLP

    The Financial Reporting Council today announces the closure of its investigation into the audits conducted by Ernst & Young LLP of the consolidated financial statements of a Public Interest Entity (PIE) and a related non-PIE entity for the years ended 31

    News

    24 February 2026

  • FRC consults on temporary amendment to TCA directions

    The Financial Reporting Council (FRC) is consulting on a temporary amendment to its Third Country Auditor (TCA) policy. The proposed change would temporarily permit auditors of Chinese-registered entities listing Global Depositary Receipts (GDRs) in Londo

    News

    16 February 2026

  • FRC publishes updated strategic report guidance

    The Financial Reporting Council (FRC) has today issued updated Guidance on the Strategic Report. This guidance has been developed to support all UK entities that prepare strategic reports under company law, and is intended to help entities address their r

    News

    4 February 2026

  • Investigation regarding an audit of Shell plc by Ernst & Young LLP

    The Financial Reporting Council (FRC) has commenced an investigation in relation to the statutory audit conducted by Ernst & Young LLP (EY) of the consolidated financial statements of Shell plc (Shell) for the financial year ended 31 December 2024.

    News

    15 December 2025

  • In Conversation: Consulting to update the Audit Enforcement Procedure

    In this episode of the Financial Reporting Council's 'In Conversation' podcast series, Kate O'Neill, Director of Stakeholder Engagement and Corporate Affairs, is joined by Anthony Barrett, Executive Director of Supervision, and Jamie Symington, Deputy Exe

    News

    10 December 2025

  • FRC report highlights non-Big Four firms continuing to build presence in PIE audit market

    The Financial Reporting Council (FRC) has published its annual Audit Market and Competition Update, showing that initiatives to promote a more resilient and competitive audit market have supported firms outside of the Big Four to build their share of Publ

    News

    4 December 2025

  • FRC takes steps to support quality and consistency in the assurance of sustainability reporting

    The Financial Reporting Council (FRC) has today issued International Standard on Sustainability Assurance (UK) 5000, “General Requirements for Sustainability Assurance Engagements”, which provides UK companies, investors and assurance providers with a con

    News

    12 November 2025

  • UK TAC seeks new members to shape UK Sustainability Disclosure Standards

    The UK Sustainability Disclosure Technical Advisory Committee (TAC) is inviting applications for new members to support its ongoing work to inform both UK and international sustainability disclosures.

    News

    10 November 2025

  • FRC consults on revised operating procedures for reviewing corporate reporting

    News

    14 April 2014

  • FRC imposes sanctions against BDO LLP and two audit engagement partners

    The Financial Reporting Council (FRC) has imposed sanctions under the Accountancy Scheme against BDO LLP (BDO) and two former audit engagement partners, Mr John Everingham and Mr Kevin Cook (together, the Respondents), following their admissions of Miscon

    News

    6 November 2025

  • FRC publishes key findings and good practice report

    The Financial Reporting Council (FRC) today published a report setting out the key findings and good practice the FRC has identified in the 2023/4 and 2024/5 inspection cycles related to the audits of the twelve largest audit firms.

    News

    20 October 2025

  • FRC issues October consultations

    The Financial Reporting Council (FRC) has today issued four consultations as part of its scheduled October release, seeking stakeholder input on updates to its Audit Enforcement Procedure, revisions to audit and audit reporting standards, and a proposal t

    News

    1 October 2025

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