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393 results found.

Selected Topics

  • Supervision
  • Supervision of the Accountancy Profession

    By agreement with the six chartered accountancy bodies, the FRC has a non-statutory role for oversight of the regulation by the professional accountancy bodies of their members beyond those that are statutory auditors.

  • Professional Bodies Supervision (overview)

    View the statutory responsibilities Professional Bodies Supervision fulfils for the FRC.

  • Actuarial letters to audit firms

    The FRC has sent letters relevant to actuaries, and those using actuarial experts in performing audit work.

  • Audit Quality Review (overview)

    Learn how AQR meets its overall objective to monitor and promote improvements in the quality of auditing in the UK.

  • Audit Firm Specific Reports - Tier 2 and 3 Audit Firms (2022-2024)

    The FRC published a separate report on our inspection and supervision activity at the Tier 2 and Tier 3 audit firms from 2022 to 2024. This has now been replaced by the Annual Review of Audit Quality, starting in 2025.

  • Audit Firm Scalebox

    We have launched the Scalebox to assist firms develop and maintain audit quality as they start out in the PIE audit market and as they grow.

  • Audit Firm Supervision (overview)

    To help improve audit quality, we have introduced a forward-looking supervisory approach, with proportionate monitoring across three tiers of PIE audit firms.

  • Key Facts and Trends in the Accountancy Profession 2025

    Key Facts and Trends is produced annually by the FRC to provide helpful statistical data on the accountancy profession, and provide contexts to its work.

    15 October 2025

  • Third Country Auditor Registration Consultation on proposed amendments to the FRC’s policy

    The Financial Reporting Council (FRC) is consulting on a temporary amendment to its Third Country Auditor (TCA) policy. The proposed change would temporarily permit auditors of Chinese-registered entities listing Global Depositary Receipts (GDRs) in London to use Chinese Standards on Auditing (CSAs) for UK listing purposes, supporting the flow of capital, enabling investment and growth.

    Consultation

    16 February 2026

  • Consultation on proposed amendments to the PIE Auditor Registration Regulations

    Consultation

    17 July 2025

  • FRC appoints Rosemary Beaver to its Actuarial Council

    News

    8 May 2014

  • FRC publishes major local audit inspection results

    News

    30 October 2020

  • IASB Exposure Draft on Covid-19-Related Rent Concessions

    News

    24 April 2020

  • Closure of investigation into the financial statements of Quindell plc

    News

    4 November 2022

  • Scalebox launched to promote competition and quality for smaller audit firms

    News

    25 May 2023

  • UK and Japanese regulators agree to cooperate on cross-border supervision of audit firms

    News

    6 June 2014

  • Investors welcome auditor transparency on materiality and seek improved explanation

    News

    12 December 2017

  • FRC seeks stakeholders’ views on publicly available audit quality indicators to drive audit quality improvements

    News

    22 June 2022

  • New MoU outlines FRC's role in Local Audit System

    News

    2 March 2023

  • FRC’s work to enhance justifiable confidence in audit

    News

    28 April 2014

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