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4 results found.

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  • Practice note
  • Practice Notes

    Practice Notes are intended to assist auditors in applying auditing standards of general application to particular circumstances and industries.

  • 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

  • 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 publishes inspection findings for the Tier 2 and 3 audit firms

    News

    13 December 2023

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