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104 results found.

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  • Standard
  • ISA (UK) 260

    Communication With Those Charged With Governance

    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) 210

    Agreeing the Terms of Audit Engagements

    Standard

  • ISA (UK) 220

    Quality Management for an Audit of Financial Statements

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    This standard has been withdrawn and replaced by FRS 100 to FRS 105, which are available from our UK Accounting Standards page.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

  • Implementation Guidance to accompany FRS 103 Insurance Contracts

    This Implementation Guidance accompanies, but is not part of, FRS 103 Insurance Contracts.

  • FRC updates technical actuarial standard for collective defined contribution pensions

    The FRC has today issued revised TAS 310, and accompanying Technical Actuarial Guidance, to support decision makers to consider how fairness can be achieved across different groups of members in collective defined contribution (CDC) pension schemes.

    News

    10 July 2026

  • FRC refreshes auditing standards to reduce reporting burden and improve transparency

    The Financial Reporting Council (FRC) has revised three auditing standards to make auditor's reports shorter, clearer and more useful to investors, alongside new guidance clarifying auditor responsibilities under the revised UK Corporate Governance Code.

    News

    24 June 2026

  • Quarterly consultations: June 2026

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

    News

    2 June 2026

  • 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

  • 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 proposes amendments to actuarial standard for new multi-employer CDC pension schemes

    The Financial Reporting Council (FRC) has today issued a consultation to ensure that Technical Actuarial Standard (TAS) 310, which underpins the fairness and transparency of collective defined contribution (CDC) pension schemes1, remains appropriate as th

    News

    9 February 2026

  • FRC confirms AS TM1 assumptions unchanged following annual review

    Following a consultation, the Financial Reporting Council (FRC) has today confirmed that no changes will be made to the actuarial assumptions in Actuarial Standard Technical Memorandum 1 (AS TM1), a key actuarial standard that supports actuarial practitio

    News

    6 February 2026

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