Quarterly consultations: June 2026
News types: Consultation Announcement
Published: 2 June 2026
The Financial Reporting Council (FRC) has today launched a call for stakeholder feedback to support the development of UK audit policy. This year, the FRC will announce the majority of its remaining consultations in September and December.
Narrow-scope amendments to ISA (UK) 620 and ISAE (UK) 3000
To maintain UK alignment with international auditing and assurance standards, the Financial Reporting Council (FRC) has today launched a consultation on “Using the Work of an Auditor’s Expert”, seeking stakeholder views on narrow-scope amendments to ISA (UK) 620 and ISAE (UK) 3000.
The proposed amendments are made in line with those recently made to the equivalent international standards, issued by the International Audit and Accounting Standards Board (IAASB) in January 2026.
Stakeholders are invited to share their views on the FRC’s proposed key changes to ISA (UK) 620 and ISAE (UK) 3000. These include:
- Aligning definitions and responsibilities for evaluating an external expert’s competence, capabilities and objectivity
- Targeted revisions to requirements and application material in ISA 620 and ISAE 3000, which clarify practitioner responsibilities when using the work of an external expert
The FRC’s proposed amendments respond to the International Ethics Standards Board for Accountants (IESBA)’s recently approved revisions to its International Code of Ethics for Professional Accountants, which introduced explicit ethical requirements for using the work of external experts in audit, assurance, and non-assurance engagements.
The IAASB’s updates reflect ongoing collaboration and coordination between the IAASB and IESBA and help to maintain interoperability between the IAASB standards and the IESBA Code. Adoption of these standards is necessary to maintain equivalence between UK and international auditing standards.
Read the consultation document.
Stakeholders are invited to submit written responses to [email protected] by Friday 10 July.