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28 results found.

Selected Topics

  • Competition
  • Competition Policy

    Find out how the FRC is helping to reform competition policy to improve competition and choice in the audit market.

  • 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

  • Assurance of Sustainability Reporting Market Study

    Consultation

    21 March 2024

  • FRC publishes practical insights to help smaller listed companies improve corporate reporting quality

    The Financial Reporting Council (FRC) has published practical insights to help smaller listed companies improve the quality of their corporate reporting and make the most of their resources.

    News

    19 November 2025

  • FRC publishes Annual Review of Corporate Reporting

    News

    30 September 2025

  • Financial Reporting Council launches bold new programme to build capability and support growth by small UK audit firms

    The Financial Reporting Council (FRC) today announced a new initiative to support the development of the capability and quality management by small audit firms looking to establish a greater presence in the UK Public Interest Entity (PIE) audit market. Th

    News

    11 September 2025

  • FRC Webinar Invitation: Practice Note for the audit of SMEs

    The Financial Reporting Council (FRC) invites stakeholders to attend its upcoming webinar, where the FRC will discuss the recently published consultation on its Practice Note to help auditors apply International Standards on Auditing (ISAs) proportionatel

    News

    29 July 2025

  • In Conversation with Richard Moriarty, CEO

    Richard Moriarty, CEO, joins Kate O'Neill, Director of Stakeholder Engagement and Corporate Affairs, to discuss what the FRC has accomplished so far this year, take stock of the current political and economic environment, and give updates about the progre

    News

    28 July 2025

  • FRC takes action to support effectiveness of audit market for SMEs

    The Financial Reporting Council (FRC) has today published emerging findings from its market study examining how effectively the audit market serves small and medium-sized enterprises (SMEs) and has launched a consultation on new guidance to help auditors

    News

    17 July 2025

  • Investigation regarding the audit of ISG Limited by MacIntyre Hudson LLP

    The Financial Reporting Council (“FRC”) has commenced an investigation in relation to the audit conducted by MacIntyre Hudson LLP of the consolidated financial statements of ISG Limited for the year ended 31 December 2022.

    News

    18 March 2025

  • Investigation regarding an audit by Ernst & Young LLP

    The Financial Reporting Council (‘FRC’) has commenced an investigation into the audits conducted by Ernst & Young LLP of the consolidated financial statements of a Public Interest Entity (as defined in the Audit Enforcement Procedure) and a related non-PI

    News

    13 March 2025

  • FRC sets out recommendations for the sustainability assurance market

    The Financial Reporting Council (FRC) has today published the final report from its market study into the assurance of sustainability reporting. The 2024 study found that while the UK’s market for the assurance of sustainability reporting is functioning w

    News

    5 February 2025

  • FRC launches campaign to support UK SMEs to grow and scale

    The Financial Reporting Council (FRC) has launched a year-long campaign to help small and medium-sized enterprises (SMEs) access audit services and reduce reporting burdens where possible.

    News

    29 January 2025

  • Audit market competition update sets out FRC’s evolving approach

    The Financial Reporting Council (FRC) has today published its annual Audit Market and Competition Update for 2024, highlighting developments in the UK audit market and setting out the FRC’s evolving approach to competition.

    News

    4 December 2024

  • One year on: In Conversation with FRC CEO, Richard Moriarty

    Richard Moriarty reflects on his first year leading the FRC in this In Conversation podcast episode, hosted by Kate O'Neill, Director of Stakeholder Engagement and Corporate Affairs. Richard and Kate discuss the FRC’s milestones from the past twelve month

    News

    21 October 2024

  • FRC publishes emerging findings from sustainability assurance market study

    The Financial Reporting Council (FRC) has today published initial feedback on its market study into assurance of sustainability reporting. Launched in March 2024, this is the first market study carried out by the FRC. Led by the FRCs recently established

    News

    15 October 2024

  • Big Four audit firms conclude transition period of operational separation

    News

    10 October 2024

  • FRC Annual Report highlights continued progress in improving standards of audit, financial and corporate reporting to support UK corporate growth

    The Financial Reporting Council (FRC) has today published its Annual Report and Accounts for 2023/24. The report underscores the FRC’s ongoing commitment to improving audit quality and corporate reporting in the UK while adapting to evolving market needs

    News

    24 July 2024

  • FRC launches market study on UK sustainability assurance market

    The Financial Reporting Council (FRC) has today announced the launch of its first market study to examine the UK market for sustainability assurance services.

    News

    21 March 2024

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