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327 results found.

  • Supervision
    The FRC’s delivers it supervisory and monitoring obligations in respect of audit, accounting, corporate reporting and actuarial work through Supervision. As an improvement regulator, we promote innovation and improvement by identifying and sharing good pr

    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

  • Corporate Reporting Review
    Corporate Reporting Review (CRR) undertakes the day-to-day work relating to the FRC’s statutory responsibility to monitor and improve the quality of corporate reporting in the UK.

    25 September 2023

  • Professional Bodies Supervision
    PSB ensures that the FRC may be satisfied that each Recognised Supervisory Body has the necessary arrangements in place to meet the requirements of the Delegation Agreement and should continue to be recognised as an RSB for the purpose of statutory audit.

    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

  • PIE Auditor Register
    Search the PIE Auditor Register for registered Audit Firms and Responsible Individuals.

    3 October 2023

  • Register of Third Country Audit Entities
    This register contains details of third country audit firms registered with the Financial Reporting Council (FRC) in accordance with the UK requirements that give effect to provisions in the Statutory Audit Directive ("the Directive" - 2006/43/EC).

    27 September 2023

  • CRR Case Summaries and Entity-specific Press Notices
    The FRC publishes, on a quarterly basis, summaries of its findings from recently closed reviews that resulted in a substantive question to a company (‘Case Summaries’).

    29 September 2023

  • Scope and limitations of a CRR review
    A review conducted by CRR does not provide any level of assurance on which reliance can be placed by a company, its directors or any other third party. This includes, but is not limited to, a company’s shareholders and potential investors.

    28 September 2023

  • Publicity, confidentiality and penalties
    Certain aspects of CRR’s interaction with companies may be made public; however, access to and disclosure of case details is strictly controlled. The FRC has no power to impose penalties on a company.

    28 September 2023

  • Communicating and interacting with CRR
    The majority of our interactions with companies are conducted through formal letters. However, in some circumstances it may be more appropriate and efficient to have face-to-face meetings with company representatives.

    28 September 2023

  • Selection and review
    We select reports and accounts and interim reports to review using a combination of risk-based and rotational review approaches. We then consider if there is, or may be, a question whether they comply with the law or other relevant reporting requirements.

    28 September 2023

  • PIE Auditor Register Firms List
    A table summarising the audit firms in the PIE Auditor Register.

    28 September 2023

  • Change of Auditor Flow Chart for Audit Firms
    A flow chart showing the process when the Auditor of Public or Private Company ceases to hold office.

    25 September 2023

  • Change of Auditor Flow Chart for Companies
    Flow charts showing the process when the Auditor of Public or Private Company ceases to hold office.

    25 September 2023

  • Audit Market Supervision
    Audit Market Supervision takes a cross-market approach to areas of importance to audit quality and firm resilience, including firmwide inspection work to ensure compliance with the International Standard on Quality Management (ISQM 1).

    25 September 2023

  • Auditor Regulatory Sanctions Procedure

    25 September 2023

  • Page 1 of 17
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