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87 results found.

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  • Standard
  • ISA (UK) 260

    Communication With Those Charged With Governance

    Standard

  • 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) 250 Section A

    Section A – Consideration of Laws and Regulations in an Audit of Financial Statements

    Standard

  • ISA (UK) 240

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

    Standard

  • ISA (UK) 230

    Audit Documentation

    Standard

  • ISA (UK) 220

    Quality Management for 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

  • 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

  • Financial Reporting Standard for Smaller Entities (FRSSE)

    This standard has been withdrawn and replaced by FRS 100 to FRS 105, which are available from our UK Accounting Standards page.

    Standard

  • Actuarial Standard Technical Memorandum: AS TM1

    AS TM1 contains the actuarial assumptions and methods to be used in the calculation of Statutory Money Purchase Illustrations in the UK.

    Standard

  • ISQC (UK) 1

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

    Standard

  • UK Sustainability Disclosure TAC seeks views on ISSB amendments

    The Financial Reporting Council (FRC), as secretariat to the UK Sustainability Disclosure Technical Advisory Committee (TAC), is requesting views from stakeholders on the International Sustainability Standards Board (ISSB)’s recently proposed amendments t

    News

    29 July 2025

  • FRC publishes revised technical actuarial standard for pensions

    The Financial Reporting Council (FRC) has today published version 2.1 of Technical Actuarial Standard 300: Pensions (TAS 300). Following a consultation, TAS 300 has been revised to ensure it continues to be fit for purpose, given recent changes to the pen

    News

    18 July 2025

  • FRC concludes annual review of FRS 101

    The Financial Reporting Council (FRC) has today issued ‘Amendments to FRS 101 Reduced Disclosure Framework – 2024/25 cycle’, which brings to a close the 2024/25 annual review of FRS 101 ’Reduced Disclosure Framework’.

    News

    28 May 2025

  • Webinar: International Standard on Auditing for Less Complex Entities

    The FRC invites stakeholders to join an upcoming webinar where the ‘International Standard on Auditing for Audits of Financial Statements of Less Complex Entities’ (ISA for LCE) will be discussed.

    News

    12 May 2025

  • FRC releases updates to reflect reporting threshold amendments

    In response to the Government’s changes to UK company size thresholds, due to come into effect from 6 April 2025, the Financial Reporting Council (FRC) has today released updates to relevant existing publications. The FRC has also published a summary docu

    News

    21 March 2025

  • FRC confirms no amendments to AS TM1

    Following its annual review and consultation on Actuarial Standard Technical Memorandum 1 (AS TM1), the Financial Reporting Council (FRC) has today confirmed that no changes will be made to the actuarial assumptions used to calculate Statutory Money Purch

    News

    6 February 2025

  • Webinar Invitation: How UK charities can prepare for amendments to FRS 102

    The Financial Reporting Council (FRC) invites stakeholders to attend an upcoming webinar on recent amendments to FRS 102 to discuss how it will impact UK charities and how they can start preparing for implementation of the updated reporting requirements.

    News

    9 January 2025

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