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96 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) 230

    Audit Documentation

    Standard

  • ISA (UK) 240

    The Auditor's Responsibilities Relating to Fraud in 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

  • ISA (UK) 210

    Agreeing the Terms of Audit Engagements

    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

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    This standard has been withdrawn and replaced by FRS 100 to FRS 105, which are available from our UK Accounting Standards page.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

  • 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

  • FRC proposes no significant amendments to AS TM1

    The Financial Reporting Council (FRC) has today issued a consultation on the Actuarial Standard Technical Memorandum 1 (AS TM1) which proposes no significant amendments to the standard.

    News

    30 October 2025

  • FRC withdraws ASORP 1 to streamline actuarial standards framework

    The Financial Reporting Council (FRC) has today announced the withdrawal of ASORP 1: Financial Analysis of Social Security Programmes, with immediate effect.

    News

    23 October 2025

  • FRC updates proportionality guidance for actuaries

    The Financial Reporting Council (FRC) has today issued revised Technical Actuarial Guidance on Proportionality to support actuaries in applying principles-based Technical Actuarial Standards (TASs) in a proportionate and outcome driven manner.

    News

    17 October 2025

  • FRC launches consultation on enhanced auditing standards

    The Financial Reporting Council (FRC) has today launched a consultation on proposed revisions to three auditor reporting standards: ISA (UK) 700, ISA (UK) 701, ISA (UK) 720.

    News

    1 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

  • FRC launches consultation on enhanced auditing standards to strengthen fraud detection and evaluation of going concern

    The Financial Reporting Council (FRC) has today launched a consultation on proposed revisions to two key auditing standards, dealing with the auditor’s responsibilities relating to fraud and going concern: ISA (UK) 240 (Revised) and ISA (UK) 570 (Revised)

    News

    1 October 2025

  • FRC publishes conforming amendments to International Standards on Auditing

    News

    25 September 2025

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