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210 results found.

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  • Assurance
  • 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 announces measures to support small business growth

    The Financial Reporting Council (FRC) has today announced a package of measures to make audits more proportionate and efficient for small and medium-sized enterprises (SMEs), helping to support their growth and access to capital.

    News

    24 March 2026

  • FRC publishes interim guidance to support safeguarding auditors during transition to the FCA’s new supplementary regime

    The Financial Reporting Council (FRC) has today published new Interim Guidance on Payment and EMoney Safeguarding Assurance Engagements, providing support for safeguarding auditors as payment and e-money institutions prepare to transition to the Financial

    News

    17 March 2026

  • FRC consults on temporary amendment to TCA directions

    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 Londo

    News

    16 February 2026

  • 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

  • UK TAC seeks new members to shape UK Sustainability Disclosure Standards

    The UK Sustainability Disclosure Technical Advisory Committee (TAC) is inviting applications for new members to support its ongoing work to inform both UK and international sustainability disclosures.

    News

    10 November 2025

  • FRC consults on revised operating procedures for reviewing corporate reporting

    News

    14 April 2014

  • 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

  • In Conversation: Findings and remedies from the FRC's SME audit market study

    In this In Conversation podcast episode, Kate O'Neill, Director of Stakeholder Engagement and Corporate Affairs, discusses the FRC's emerging findings of its market study examining how small and medium-sixed enterprises (SMEs) engage with the audit market

    News

    28 August 2025

  • FRC Webinar Invitation: Practice Note for the audit of SMEs

    The Financial Reporting Council (FRC) invites stakeholders to attend its upcoming webinar, where the FRC will discuss the recently published consultation on its Practice Note to help auditors apply International Standards on Auditing (ISAs) proportionatel

    News

    29 July 2025

  • UK Sustainability Disclosure TAC seeks views on ISSB amendments

    The Financial Reporting Council (FRC), as secretariat to the UK Sustainability Disclosure Technical Advisory Committee (TAC), is requesting views from stakeholders on the International Sustainability Standards Board (ISSB)’s recently proposed amendments t

    News

    29 July 2025

  • In Conversation with Richard Moriarty, CEO

    Richard Moriarty, CEO, joins Kate O'Neill, Director of Stakeholder Engagement and Corporate Affairs, to discuss what the FRC has accomplished so far this year, take stock of the current political and economic environment, and give updates about the progre

    News

    28 July 2025

  • FRC publishes landmark guidance providing clarity to audit profession on the uses of AI

    The Financial Reporting Council (FRC) has published its first guidance on the use of artificial intelligence (AI) in audit, alongside a thematic review of the six largest firms’ processes to certify new technology used in audits.

    News

    26 June 2025

  • FRC Consultation Release: Introduction of International Standard on Sustainability Assurance (UK) 5000

    The Financial Reporting Council (FRC) has today issued a consultation on a proposed UK version of the International Standard on Sustainability Assurance (ISSA) 5000, “General Requirements for Sustainability Assurance Engagements”.

    News

    29 May 2025

  • FRC publish further supporting materials as part of SME audit campaign

    As part of its campaign to support small and medium-sized enterprises (SMEs) access audit services, the Financial Reporting Council (FRC) has today released further supporting material to help SMEs confidently and effectively engage with the annual audit

    News

    20 May 2025

  • Sanctions against Ernst & Young LLP and Mr Christopher Voogd

    The Executive Counsel of the Financial Reporting Council (FRC) has issued a Final Settlement Decision Notice under the Audit Enforcement Procedure against Ernst & Young LLP (EY) and Christopher Voogd (the audit engagement partner) and imposed sanctions in

    News

    14 April 2025

  • Sanctions against Ernst & Young LLP and Richard Wilson

    The Executive Counsel of the Financial Reporting Council (FRC) has issued a Final Settlement Decision Notice under the Audit Enforcement Procedure and imposed sanctions on Ernst & Young LLP (EY) and Richard Wilson (Mr Wilson), audit engagement partner, in

    News

    10 April 2025

  • FRC releases updates to reflect reporting threshold amendments

    In response to the Government’s changes to UK company size thresholds, due to come into effect from 6 April 2025, the Financial Reporting Council (FRC) has today released updates to relevant existing publications. The FRC has also published a summary docu

    News

    21 March 2025

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