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828 results found.

Selected Topics

  • Auditing
  • 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.

  • FRC Statutory Regulations

    Learn about the legislation which provided the statutory frame work for audit regulation in the UK.

  • Statutory Auditors Transparency Reporting

    The FRC has implemented the legal requirements on the auditors of certain public interest entities to publish annual Transparency Reports, in accordance with the Statutory Audit Directive.

  • Eligibility Criteria for Statutory Auditors

    Regulation 3(1) of SATCAR 2016 sets out the responsibilities of the Competent Authority.

  • Delegation Agreements

    Under Regulation 3(1) of SATCAR 2016 the FRC is the competent authority with ultimate responsibility for the public oversight of statutory auditors and for the performance and oversight of certain audit regulation tasks.

  • Recognition of RSBs and RQBs

    There are currently four Recognised Supervisory Bodies (RSBs) and five Recognised Qualifying Bodies (RQBs) for the purpose of statutory audit.

  • Respective Roles of Government, the FRC and the Accountancy Profession

    View the respective roles of the Government and the FRC in relation to the regulation of statutory audit.

  • Complaints about the auditor of a company

    Find out about our processes and how to make a complaint about the auditor of a company.

  • Audit Enforcement Procedure

    The FRC is the 'competent authority' for audit in the UK. Enforcement action is taken under the FRC’s Audit Enforcement Procedure (AEP).

  • 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.

  • 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

    For the first time in 2022 we are publishing a separate report on our inspection and supervision activity at the Tier 2 and Tier 3 audit firms.

  • 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.

  • Auditor reporting: a review of current practice

    In August 2022, the FRC published a series of infographic ‘snapshots’ on the current state of auditor reporting in the UK.

  • Professional Scepticism

    Read the 2012 briefing paper on professional scepticism.

  • Professional Judgement

    Non-prescriptive guidance on the effective exercise of professional judgment by auditors

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