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752 results found.

  • Audit, Assurance and Ethics
    The FRC develops and maintains auditing and assurance standards for engagements performed in the United Kingdom's public interest.

    5 October 2023

  • Third Country Auditors
    Third Country Auditors who are auditing companies listed in the UK  are required to register with the ‘Competent Authority’, which is the FRC.

    25 September 2023

  • Oversight of Audit
    Learn how the FRC dicharge its statutory responsibilities for oversight of the regulation of statutory auditors.

    25 September 2023

  • Audit Quality Review
    AQR monitors the quality of the audit work of UK firms that undertake statutory audits of Public Interest Entities (PIEs) and certain other entities.

    25 September 2023

  • Audit Firm Specific Reports
    We publish Audit Quality Inspection and Supervision Reports audit firms annually.

    25 September 2023

  • Audit Firm Supervision
    Audit Firm Supervision (AFS) is responsible for the overall supervision of PIE audit firms, drawing together the results of work undertaken by the other two teams (AMS and AQR) as well as other areas of the FRC.

    25 September 2023

  • Audit and Ethical Guidance
    The FRC has published a range of guidance materials, including Practice Notes, Bulletins and Staff Guidance Notes.

    24 September 2023

  • ISA (UK) 720
    The Auditor’s Responsibilities Relating to Other Information

    25 September 2023

  • ISA (UK) 805
    Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

    25 September 2023

  • ISA (UK) 800
    Special Considerations––Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

    25 September 2023

  • ISA (UK) 705
    Modifications to the Opinion in the Independent Auditor’s Report

    25 September 2023

  • ISA (UK) 701
    Communicating Key Audit Matters in the Independent Auditor’s Report

    25 September 2023

  • ISA (UK) 706
    Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

    25 September 2023

  • ISA (UK) 710
    Comparative Information – Corresponding Figures and Comparative Financial Statements

    25 September 2023

  • ISA (UK) 620
    Using the Work of an Auditor’s Expert

    25 September 2023

  • ISA (UK) 700
    Forming an Opinion and Reporting on Financial Statements

    25 September 2023

  • ISA (UK) 580
    Written Representations

    25 September 2023

  • ISA (UK) 600
    Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)

    25 September 2023

  • ISA (UK) 610
    Using the Work of Internal Auditors

    25 September 2023

  • ISA (UK) 560
    Subsequent Events

    25 September 2023

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The Financial Reporting Council Limited is a company limited by guarantee. Registered in England number 2486368. Registered Office: 8th Floor, 125 London Wall, London, EC2Y 5AS

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