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191 results found.

Selected Topics

  • Standards, Codes & Guidance
  • Re-Consultation on ISA (UK) 250 (Revised) and ISA (UK) 270 (Revised)

    Consultation

    26 March 2026

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

    Consultation

    1 October 2025

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

    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 welcomes record number of Stewardship Code signatories

    News

    30 August 2023

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

    News

    6 September 2023

  • 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

  • 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 proposes amendments to actuarial standard for new multi-employer CDC pension schemes

    The Financial Reporting Council (FRC) has today issued a consultation to ensure that Technical Actuarial Standard (TAS) 310, which underpins the fairness and transparency of collective defined contribution (CDC) pension schemes1, remains appropriate as th

    News

    9 February 2026

  • FRC confirms AS TM1 assumptions unchanged following annual review

    Following a consultation, the Financial Reporting Council (FRC) has today confirmed that no changes will be made to the actuarial assumptions in Actuarial Standard Technical Memorandum 1 (AS TM1), a key actuarial standard that supports actuarial practitio

    News

    6 February 2026

  • FRC publishes updated strategic report guidance

    The Financial Reporting Council (FRC) has today issued updated Guidance on the Strategic Report. This guidance has been developed to support all UK entities that prepare strategic reports under company law, and is intended to help entities address their r

    News

    4 February 2026

  • Latest signatories announced ahead of transition to UK Stewardship Code 2026

    The Financial Reporting Council (FRC) has confirmed the final round of successful signatories to the UK Stewardship Code 2020. The Code now has 291 signatories representing £57.3 trillion assets under management, including 197 asset managers, 75 asset own

    News

    28 January 2026

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