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890 results found.

Selected Topics

  • Auditing
  • ISA (UK) 250 Section B

    Section B – The Auditor’s Statutory Right and Duty to Report to Regulators of Public Interest Entities and Regulators of Other Entities in the Financial Sector

    Standard

  • ISA (UK) 230

    Audit Documentation

    Standard

  • ISA (UK) 240

    The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements

    Standard

  • ISA (UK) 210

    Agreeing the Terms of Audit Engagements

    Standard

  • ISA (UK) 200

    Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (UK)

    Standard

  • ISA (UK) 220

    Quality Management for an Audit of Financial Statements

    Standard

  • ISQM (UK) 2

    Engagement Quality Reviews

    Standard

  • ISQM (UK) 1

    Quality Management For Firms That Perform Audits Or Reviews Of Financial Statements, Or Other Assurance Or Related Services Engagements

    Standard

  • Ethical Standard for Auditors

    The Ethical Standard applies in the audit of financial statements and other public interest assurance engagements in both the private and public sectors.

    Standard

  • ISQC (UK) 1

    Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and other Assurance and Related Services Engagements

    Standard

  • Audit Firm Specific Reports - Tier 1 Audit Firms (2012-2025)

    The FRC published individual reports on each major audit firm from 2012 to 2025, along with overview reports from 2022 to 2025. These have now been replaced by the Annual Review of Audit Quality, starting in 2026.

  • PIE Auditor Register

    Search the PIE Auditor Register for registered Audit Firms and Responsible Individuals.

  • Register of Third Country Audit Entities

    This register contains details of third country audit firms registered with the Financial Reporting Council (FRC) in accordance with the UK requirements that give effect to provisions in the Statutory Audit Directive ("the Directive" - 2006/43/EC).

  • Details of audits subject to AQR inspection - National Audit Office

    The details of audits subject to AQR inspection are listed under the relevant inspection period. This includes inspections of statutory audits performed by the National Audit Office.

  • Details of audits subject to AQR inspection - Local Audit and Foundation Trusts

    The details of audits subject to AQR inspection are listed under the relevant inspection period. This includes those completed under the Local Audit and Accountability Act 2014 (Local Audit regulations).

  • Details of audits subject to AQR inspection - Companies

    The details of audits subject to AQR inspection are listed under the relevant inspection period. This includes those Entities included in AQR’s inspection scope.

  • Annual Review of Audit Quality

    In July 2026, the FRC published its Annual Review of Audit Quality, a single annual publication covering both market-wide findings and firm-specific supervision outcomes.

  • Auditing Standards

    View current auditing standards for periods commencing on, or after 15 December 2019. Superseded auditing standards are also available.

  • Interim Guidance on Payment and E-money Safeguarding Assurance Engagements

    The Interim Guidance provides support for safeguarding auditors as payment and e-money institutions prepare to transition to the Financial Conduct Authority’s new Supplementary Regime.

  • TCA Frequently Asked Questions and Fee Guidance

    Read our FAQs and Guidance on Fees.

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