FRC publishes conforming amendments to International Standards on Auditing
News types: Codes and Standards Announcements, Policies and Responsibilities
Published: 25 September 2025
The FRC has today updated the suite of ISAs (UK), which have been amended to include conforming amendments arising from the revision of several auditing standards in recent years.
These revisions include those relating to:
- ISQM (UK) 1 Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and other Assurance and Related Services Engagements
- ISQM (UK) 2 Engagement Quality Reviews
- ISA (UK) 220 Quality Management for an Audit of Financial Statements
- ISA (UK) 600 Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)
The conforming amendments for ISQM (UK) 1, ISQM (UK) 2, and ISA (UK) 220 were subject to public consultation in 2021, and those of ISA (UK) 600 in 2022. All were subsequently approved by the FRC Board. The amendments arising from ISA (UK) 600 have an effective date of 15 December 2023, while the amendments for ISQM (UK) 1, ISQM (UK) 2 and ISA (UK) 220 have an effective date of 15 December 2022.
View the Auditing Standards