News April 2022 Have your say on ISA (UK) 600 Exposure Draft

Have your say on ISA (UK) 600 Exposure Draft

08 April 2022
Today the FRC has published the Exposure Draft of Proposed ISA (UK) 600 Special Considerations -Audits of Group Financial Statements (Including the Work of Component Auditors). The revisions build upon the recently revised international version of the standard, with an enhanced focus on the risk of material misstatement at the financial statement level and the need for robust communication between group and component auditors.

The proposed standard is available here
The conforming and consequential amendments is available here
The invitation to comment and impact assessment is available here

The deadline for comments is 8 July 2022.


To discuss the consultation in further detail, the FRC will be hosting a webinar on Wednesday, 4 May 2022, from 1:30pm - 2:15pm

To register for the webinar click here.  


The FRC will also be hosting two virtual roundtables to hear directly from stakeholders. 

Wednesday 11 May, 11am-12pm
Thursday 12 May, 11am-12pm. 

To register for the roundtables please email:

Contact the Communications Team

William BoyackSenior Communications Manager