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818 results found.

Selected Topics

  • Auditing
  • Audit Market Monitoring

    Our Audit Market Monitoring function focuses on monitoring emerging or growing risks in the audit market which could affect audit quality, resilience, capacity or competition.

  • Systems of Quality Management Monitoring

    We take a cross-market approach to monitoring Tier 1 & Tier 2 audit firms’ compliance with the new quality management standards (ISQM (UK) 1 & ISQM (UK) 2), which came into effect on 15 December 2022.

  • Audit Market Supervision (overview)

    Audit Market Supervision takes a cross-market approach to areas of importance to audit quality and firm resilience, including firmwide inspection work to ensure compliance with the International Standard on Quality Management (ISQM 1).

  • Auditing Standards

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 Superseded auditing standards are also available.

  • Audit Thematic Reviews

    We conduct audit thematic reviews to look at firms’ policies and procedures in a specific area to make comparisons between firms, identify areas of common weakness and share good practice.

  • Audit Firm Resources (overview)

    In our role as an improvement regulator, we have introduced an audit firm resource hub to provide firms with an easier access to our audit-related publications on a wide range of topics.

  • Competition Policy

    Find out how the FRC is helping to reform competition policy to improve competition and choice in the audit market.

  • Audit committees and assurance: conversation starters

    The conversation starters are structured by topic and include an initial ‘broad’ question with several more detailed follow-up questions.

  • Superseded Auditing Standards

    The standards listed have been superseded.

  • Change of Auditor Flow Chart for Audit Firms

    A flow chart showing the process when the Auditor of Public or Private Company ceases to hold office.

  • Change of Auditor Flow Chart for Companies

    Flow charts showing the process when the Auditor of Public or Private Company ceases to hold office.

  • Former Statements of Scope of audit

    View the former Statements of Scope of audit.

  • Auditor Regulatory Sanctions Procedure

  • European Auditing Oversight Bodies

    UK Auditors and audit firms that audit companies with securities listed on regulated markets in an EEA country may need to register as a Third Country Auditor with the local Competent Authorities.

  • Submit Updates

    You must notify the FRC without undue delay to any changes to the information listed.

  • How to Register

    Application forms to register as a third country auditors in the UK.

  • Regulatory Background

    The FRC has statutory powers delegated by Government to set the detailed regulatory requirements concerning the third country auditor regime in the UK.

  • Independent Supervision of the Auditors General

    The FRC has been appointed by the Secretary of State for Business, Innovation and Skills as the Independent Supervisor of Auditors General in respect of statutory audits.

  • Approval of CPA Ireland qualification as an approved third country qualification

    The FRC Board has made a declaration approving the audit qualification of CPA Ireland which is a recognised accountancy body (RAB) in the Republic of Ireland.

  • Memorandum of Understanding on Reciprocal Arrangements with IAASA

    Since the UK left the EU, the UK and the Republic of Ireland (ROI) are third countries to each other.

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