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Auditing

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
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 and 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.
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
The FRC is calling for stakeholders to share their views on the International Standard for Auditing for Less Complex Entities (ISA for LCE) to inform its ongoing engagement with the International Auditing and Assurance Standards Board (IAASB).

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) 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

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