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828 results found.

Selected Topics

  • Auditing
  • Technical Advisory Group

    View Minutes and Actions from the Technical Advisory Group.

  • Audit Committees

    We have produced guidance relating to Audit Committees, and published a Standard for Audit Committees relating to the external audit.

  • Staff Guidance Notes

    The FRC has prepared Staff Guidance Notes for the convenience of users of the FRC’s Ethical Standard and ISAs (UK).

  • Bulletins

    Bulletins are issued to provide auditors with timely guidance on new or emerging issues.

  • Practice Notes

    Practice Notes are intended to assist auditors in applying auditing standards of general application to particular circumstances and industries.

  • Role of the FRC as Competent Authority

    The FRC has been designated as the Competent Authority for Audit in the UK and as such has the authority to determine the technical standards to be applied for statutory audits of companies in accordance with the Companies Act 2006.

  • Audit Firm Governance Code

    View the current version of the Audit Firm Governance Code along with all previous versions and consultations.

  • Processes in Relation to PIE Audits

    Read about the processes related to Public Interest Entities (PIE) Audits and view the applications that have been approved.

  • Audit & Assurance Sandbox

    A collaborative space to develop solutions to technical and policy issues. Learn about our current and completed initiatives, and how to get involved.

  • Auditor’s Responsibilities for the Audit

    The current version of the “Description of the auditor’s responsibilities for the audit of the financial statements”.

  • True and Fair Concept

    The 'true and fair' concept has been a part of English law and central to accounting and auditing practice in the UK for many decades.

  • Small and medium-sized enterprises (SME) market study

    The market study aims to examine the challenges faced by SMEs in relation to audit & reporting, where practitioners have difficulties in auditing SMEs, and understanding the decision-making process for SMEs who procure audit services when otherwise exempt

    Consultation

    3 February 2025

  • NHS Audit Market Study

    This FRC market study will focus on how well the UK NHS audit market is functioning, including the demand for audit, unique features of the regulatory framework and capacity constraints.

    Consultation

    25 July 2024

  • Investigation into the conduct of Baker Tilly Audit UK Audit LLP, Richard King and Steven Railton relating to the audit of Tanfield Group plc.

    News

    11 June 2014

  • Joint regulators statement for companies, auditors and users of financial accounts

    News

    27 January 2021

  • FRC welcomes the Chartered Institute of Internal Auditors new Internal Audit Code of Practice

    News

    9 January 2020

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

    News

    3 April 2014

  • FRC seeks stakeholders’ views on publicly available audit quality indicators to drive audit quality improvements

    News

    22 June 2022

  • Investigation regarding the audit of Studio Retail Group plc by Mazars LLP

    News

    6 October 2022

  • Covid 19 update

    News

    14 April 2020

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