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19 results found.

Selected Topics

  • SMEs
  • Support material for SMEs

    Across 2025, the FRC will publish material to support owners and managers of SMEs to be able to better understand auditing requirements, and how they are applied to their particular businesses and provide some helpful tools for SMEs to engage in the audit tendering and process itself more confidently and knowledgeably.

  • Introduction to auditing standards

    This publication provides owners and managers, as well as other stakeholders, with an introduction to audit standards.

  • What is an audit?

    This publication provides stakeholders with insights into the key considerations and principles that guide a successful audit.

  • Small and medium-sized enterprises (SMEs)

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

  • 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

  • Roundtable invitation: SME audit market study

    News

    14 August 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

  • FRC publish further supporting materials as part of SME audit campaign

    As part of its campaign to support small and medium-sized enterprises (SMEs) access audit services, the Financial Reporting Council (FRC) has today released further supporting material to help SMEs confidently and effectively engage with the annual audit

    News

    20 May 2025

  • Webinar: International Standard on Auditing for Less Complex Entities

    The FRC invites stakeholders to join an upcoming webinar where the ‘International Standard on Auditing for Audits of Financial Statements of Less Complex Entities’ (ISA for LCE) will be discussed.

    News

    12 May 2025

  • The FRC publishes first in a series of materials to support SMEs understand audit requirements

    News

    19 March 2025

  • Roundtable Invitation: SME Market Study

    The Financial Reporting Council (FRC) invites stakeholders to take part in roundtables throughout the consultation period of its small and medium-sized enterprises (SME) market study. The FRC is keen to hear from organisations and individuals involved in

    News

    7 March 2025

  • FRC Webinar: Practice Note for the Audit of SMEs

    The Financial Reporting Council (FRC) recently hosted a webinar to discuss its recently published consultation on a Practice Note to help auditors apply International Standards on Auditing (ISAs) proportionately to smaller entities.

    Videos and podcasts

    30 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

    Videos and podcasts

    28 July 2025

  • What is an audit?

    In this podcast episode, Kate O'Neill, Director of Stakeholder Engagement and Corporate Affairs, and Project Directors, Ramana McConnon and Peter Kitson, discuss the crucial role audit plays in enhancing trust, confidence and transparency in financial sta

    Videos and podcasts

    20 May 2025

  • SME Audit Market Study: What we've been hearing

    Join Kate O'Neill, Director of Stakeholder Engagement and Corporate Affairs, Mark Babington, Executive Director of Regulatory Standards, and Dhruve Shah, Deputy Director of Professional Body Supervision, as they run through some of the early themes and fe

    Videos and podcasts

    15 April 2025

  • Understanding audit standards

    As part of the FRC's campaign to support SMEs to engage with and access audit, Kate O'Neill and Mark Babington discuss the role of audit standards and how they can be applied in a proportionate and scalable way.

    Videos and podcasts

    19 March 2025

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