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379 results found.

Selected Topics

  • Supervision
  • Local Audit and Statutory Regulations

    Local bodies appoint audit firms, which must be registered with a Recognised Supervisory Body (RSB) that has been recognised by the Financial Reporting Council (FRC) for local audit.

  • Key Facts and Trends in the Accountancy Profession

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

  • 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.

  • 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 This has now been replaced by the Annual Review of Audit Quality, starting in 2025.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)

    Audit Firm Supervision (AFS) is responsible for the overall supervision of audit firms which audit Public Interest Entities (PIEs).

  • 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

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

    News

    3 April 2014

  • Step change in use of technology to improve efficiency and quality of audits

    News

    25 March 2020

  • FRC updates stakeholders on review to identify and prevent exam cheating

    News

    21 December 2022

  • Notice of disciplinary hearing: Worthington Nicholls Group - Mr Paul Newsham, Member of the ICAEW

    News

    8 May 2014

  • Letter to audit firms on high quality audits

    News

    18 December 2019

  • FRC announces areas of supervisory focus for 2023/24

    News

    16 December 2022

  • FRC announces the appointment of Sarah Rapson as new Executive Director of Supervision

    News

    13 July 2021

  • Monitoring Group consultation launched to strengthen international audit standard setting

    News

    9 November 2017

  • Sanctions against Mazars 

    News

    18 August 2023

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