Staff Guidance Notes
Published: 24 September 2023
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Introduction
The FRC has prepared Staff Guidance Notes for the convenience of users of the FRC’s Ethical Standard and ISAs (UK).
These are intended to support practitioners when they make judgments on the application of standards. In addition to the Guidance Notes, a table providing a rolling record of issues raised with the FRC is also included which either sets out a response for each issued raised, or sets out the work that is currently in hand to allow the FRC to respond in due course.
These materials have been prepared following discussion of the issues at the FRC’s Audit Technical Advisory Group, which comprises representatives from audit firms and professional bodies, investors and audit committee chairs.