Audit Firm Supervision

Audit Firm Supervision (AFS) is responsible for the overall supervision of PIE audit firms, drawing together the results of work undertaken by the other two teams (AMS and AQR) as well as other areas of the FRC.

Audit Firm Supervision (overview)

To help improve audit quality, we have introduced a forward-looking supervisory approach, with proportionate monitoring across three tiers of PIE audit firms.

Audit Firm Scalebox

We have launched the Scalebox to assist firms develop and maintain audit quality as they start out in the PIE audit market and as they grow.

PIE Auditor Register

Search the PIE Auditor Register for registered Audit Firms and Responsible Individuals.

PIE Auditor Register Firms List

A table summarising the audit firms in the PIE Auditor Register.

Public Interest Entity (PIE) Auditor Registration

Audit firms in scope of the PIE Auditor Registration Regulations must be registered with the FRC to undertake PIE audit work.

Change of Auditor Flow Chart for Audit Firms

A flow chart showing the process when the Auditor of Public or Private Company ceases to hold office.

Change of Auditor Flow Chart for Companies

Flow charts showing the process when the Auditor of Public or Private Company ceases to hold office.