Assurance Standards
2 minute read
Introduction
The FRC develops and maintains auditing and assurance standards and guidance for engagements that are performed in the public interest within the United Kingdom.
International Standard on Assurance Engagements
| Name | ISAE (UK) 3000 (July 2020) |
|---|---|
| Publication date | 8 July 2020 |
| Type | Standard |
| Format | PDF, 1.9 MB |
| Name | ISAE (UK) 3000 (Revised September 2026) |
|---|---|
| Publication date | 23 September 2026 |
| Type | Standard |
| Notes | Effective from 15 December 2026. |
| Format | PDF, 1.0 MB |
Standard for Providing Assurance on Client Assets to the Financial Conduct Authority
| Name | Client Asset Assurance Standard (Revised November 2019) |
|---|---|
| Publication date | 10 December 2019 |
| Type | Standard |
| Format | PDF, 850.4 KB |
The closed 2019 CASS Consultation, along with it' Feedback statement & Impact assessment, can be view on the Consultation on the proposed revisions to the CASS standard page.
Standards for Investment Reporting
Standards for Investment Reporting (SIRs) contain basic principles and essential procedures with which reporting accountants are required to comply in the conduct of an engagement in connection with an investment circular (eg a prospectus listing particulars circular to shareholders or similar documents) prepared for issue in connection with a securities transaction governed wholly or in part by the laws and regulations of the united kingdom or republic of Ireland.
Review Standards for Interim Financial Statements
The Financial Reporting Council issues Statements for Reporting Accountants that establish basic principles and essential procedures, with related guidance, for accountants on assurance engagements closely related to an audit of financial statements.
Currently there is one such standard which applies to the auditor of an entity reviewing interim financial statements issued by the entity:
| Name | Revised International Standard for Review Engagement (UK) 2410 (ISRE (UK) 2410) Review of Interim Financial Information Performed by the Independent Auditor of the Entity |
|---|---|
| Publication date | 20 May 2021 |
| Type | Standard |
| Format | PDF, 763.8 KB |
General Requirements for Sustainability Assurance Engagements
| Name | ISSA (UK) 5000 |
|---|---|
| Publication date | 12 November 2025 |
| Type | Standard |
| Format | PDF, 3.1 MB |