Audit Firm Supervision (overview)
Audit Firm Supervision (AFS) is responsible for the overall supervision of audit firms which audit Public Interest Entities (PIEs).
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.
Audit Firm Restructuring
Read our high level explanation of what PIE audit firms can expect from the FRC when they engage in restructuring activity.
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.
Risk Reporting Protocol
Details on the process for reporting systemic and performance risks that could threaten audit services, firms, or market stability.
Pre-Appointment Meetings
Our expectations of the experience, skills and attributes of candidates for key senior roles at the 12 largest PIE audit firms.