Assurance Standards

Published: 24 September 2023

2 minute read


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 International Standard on Assurance Engagements (July 2020)
Publication date 8 July 2020
Type Standard
Format PDF, 1.9 MB
Name Feedback Statement & Impact Assessment
Publication date 8 July 2020
Type Feedback paper
Format PDF, 242.2 KB

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 Report
Format PDF, 850.4 KB

he 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: