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.