UK law requires the registration and regulation of auditors that audit the accounts of companies from third countries that issue securities on regulated markets in the UK (“third country auditors” or “TCAs”).
The FRC has statutory powers delegated by Government to set the detailed regulatory requirements concerning the third country auditor regime in the UK.
This register contains details of third country audit firms registered with the Financial Reporting Council (FRC) in accordance with the UK requirements that give effect to provisions in the Statutory Audit Directive ("the Directive" - 2006/43/EC).
Application forms to register as a third country auditors in the UK.
You must notify the FRC without undue delay to any changes to the information listed.
UK Auditors and audit firms that audit companies with securities listed on regulated markets in an EEA country may need to register as a Third Country Auditor with the local Competent Authorities.