Consultations

This page lists the Consultations carried out by the FRC.

1 open consultations
Title Consultation on narrow scope amendments to ISA (UK) 620 and ISAE (UK) 3000
Closing date 10 July 2026
Published 2 June 2026
235 closed consultations
Title International Standard on Auditing for Less Complex Entities – How to Enhance Usability: Call for Views
Closing date 21 May 2026
Published 26 March 2026
Title Re-Consultation on ISA (UK) 250 (Revised) and ISA (UK) 270 (Revised)
Closing date 21 May 2026
Published 26 March 2026
Title Third Country Auditor Registration Consultation on proposed amendments to the FRC’s policy
Closing date 27 March 2026
Published 16 February 2026
Title Consultation on Technical Actuarial Standard 310: Collective Money Purchase Pensions (February 2026)
Closing date 23 March 2026
Published 9 February 2026
Title Draft Annual Plan and Budget 2026-27 consultation
Closing date 6 February 2026
Published 15 December 2025
Title Proposed Revisions to ISA (UK) 240 and ISA (UK) 570
Closing date 16 January 2026
Published 1 October 2025
Title Proposed Revisions to ISA (UK) 700, ISA (UK) 701 and ISA (UK) 720
Closing date 16 January 2026
Published 1 October 2025
Title FRED 88 FRS 101 Reduced Disclosure Framework – 2025/26 cycle
Closing date 16 January 2026
Published 1 October 2025
Title Discussion Paper: UK Taxonomy Suite Technical Modelling
Closing date 11 January 2026
Published 7 November 2025
Title Audit Enforcement Procedure: Consultation on proposed updates to the FRC’s routes to resolution
Closing date 9 January 2026
Published 1 October 2025
Title Consultation on AS TM1 v5.2 (October 2025)
Closing date 1 December 2025
Published 30 October 2025
Title Small and medium-sized enterprises (SME) market study
Closing date 17 October 2025
Published 3 February 2025
Title Consultation on Practice Note to support the audit of smaller and/or less complex entities
Closing date 17 October 2025
Published 17 July 2025
Title FRED 87 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Adapted formats
Closing date 10 October 2025
Published 17 July 2025
Title Consultation on proposed amendments to the PIE Auditor Registration Regulations
Closing date 2 October 2025
Published 17 July 2025