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Auditing

Professional Judgement
Non-prescriptive guidance on the effective exercise of professional judgment by auditors
Audit Committees
We have produced guidance relating to Audit Committees, and published a Standard for Audit Committees relating to the external audit.
Technical Advisory Group
View Minutes and Actions from the Technical Advisory Group.
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.
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
Consultation on proposed amendments to the PIE Auditor Registration Regulations
Consultation

17 July 2025
Consultation on Practice Note to support the audit of smaller and/or less complex entities
Consultation

17 July 2025
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
Closure of investigation into the financial statements of Quindell plc
News

4 November 2022
FRC comments on the CMA’s final report on competition in the UK audit industry
News

18 April 2019

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