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7 results found.

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  • Procedure
  • Enforcement Procedures

    Access links to documents, policies and guidance which are supplemental to and support the FRC’s enforcement regime procedures under the Audit Enforcement Procedure, Accountancy Scheme, Actuarial Scheme and PIE Auditor Registration Regulations

  • 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 issues additional factsheets to support FRS 102 preparers

    The Financial Reporting Council (FRC) has today issued two new factsheets to support entities applying FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’.

    News

    9 September 2025

  • FRC releases updates to reflect reporting threshold amendments

    In response to the Government’s changes to UK company size thresholds, due to come into effect from 6 April 2025, the Financial Reporting Council (FRC) has today released updates to relevant existing publications. The FRC has also published a summary docu

    News

    21 March 2025

  • FRC publishes local audit specialist training criteria

    The Financial Reporting Council (FRC) has today published the criteria to assess local audit specialist training developed by Recognised Qualifying Bodies (RQBs), training providers and audit firms.

    News

    13 November 2024

  • FRC publishes updated actuarial guidance on the use of AI and Machine Learning

    The Financial Reporting Council (FRC) has today published revised Technical Actuarial Guidance: Models, to support the growing use of Artificial Intelligence and Machine Learning (AI/ML) techniques in actuarial work. The updated guidance aims to support p

    News

    7 October 2024

  • End-to-end review: Updating the FRC's Audit Enforcement Procedure

    Videos and podcasts

    8 October 2025

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