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197 results found.

Selected Topics

  • Standards, Codes & Guidance
  • Consultation on narrow scope amendments to ISA (UK) 620 and ISAE (UK) 3000

    Consultation

    2 June 2026

  • International Standard on Auditing for Less Complex Entities – How to Enhance Usability: Call for Views

    Consultation

    26 March 2026

  • Re-Consultation on ISA (UK) 250 (Revised) and ISA (UK) 270 (Revised)

    Consultation

    26 March 2026

  • Proposed Revisions to ISA (UK) 240 and ISA (UK) 570

    Consultation

    1 October 2025

  • Proposed Revisions to ISA (UK) 700, ISA (UK) 701 and ISA (UK) 720

    Consultation

    1 October 2025

  • FRED 87 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Adapted formats

    Consultation

    17 July 2025

  • FRED 86 Draft amendments to FRS 101 Reduced Disclosure Framework – 2024/25 cycle

    Consultation

    13 December 2024

  • Consultation on Guidance on the Going Concern Basis of Accounting and Related Reporting, including Solvency and Liquidity Risk

    The FRC is consulting on proposals for revised Guidance on the Going Concern Basis of Accounting and Related Reporting, including Solvency and Liquidity Risk.

    Consultation

    5 August 2024

  • FRED 85 Draft amendments to FRS 101 Reduced Disclosure Framework – 2023/24 cycle

    The FRC proposes minor amendments to FRS 101 for consistency with IAS 1 Presentation of Financial Statements.

    Consultation

    5 December 2023

  • FRED 84 Draft amendments to FRS 102 – Supplier finance arrangements

    Consultation

    28 September 2023

  • FRC opens recruitment campaign for three additional non-executive directors to join the FRC Board

    News

    6 September 2023

  • FRC welcomes record number of Stewardship Code signatories

    News

    30 August 2023

  • FRC updates technical actuarial standard for collective defined contribution pensions

    The FRC has today issued revised TAS 310, and accompanying Technical Actuarial Guidance, to support decision makers to consider how fairness can be achieved across different groups of members in collective defined contribution (CDC) pension schemes.

    News

    10 July 2026

  • Latest UK Stewardship Code signatories confirmed during transition to the 2026 Code

    The Financial Reporting Council (FRC) has today published the latest list of signatories to the UK Stewardship Code.

    News

    9 July 2026

  • FRC refreshes auditing standards to reduce reporting burden and improve transparency

    The Financial Reporting Council (FRC) has revised three auditing standards to make auditor's reports shorter, clearer and more useful to investors, alongside new guidance clarifying auditor responsibilities under the revised UK Corporate Governance Code.

    News

    24 June 2026

  • Join the FRC's UK GAAP Technical Advisory Group (TAG)

    The Financial Reporting Council (FRC) is seeking new members to join its UK GAAP Technical Advisory Group (TAG) and help shape the future of UK and Ireland Accounting Standards.

    News

    12 June 2026

  • Quarterly consultations: June 2026

    The Financial Reporting Council (FRC) has today launched a call for stakeholder feedback to support the development of UK audit policy. This year, the FRC will announce the majority of its remaining consultations in September and December.

    News

    2 June 2026

  • FRC launches SME discussion forum for FRS 102 preparers

    As part of its ongoing work to support the proportionate application of audit and reporting standards across the small and medium-sized enterprise (SME) market, the FRC has launched a new discussion forum for stakeholders to share and discuss insights fro

    News

    13 April 2026

  • Innovative new guidance supports audit firm adoption of emerging AI technologies

    The Financial Reporting Council (FRC) has today published guidance for audit firms on using generative and agentic AI tools in audit engagements. The guidance sets out how firms can mitigate risks to audit quality posed by these tools, while supporting fi

    News

    30 March 2026

  • 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

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