<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:xhtml="http://www.w3.org/1999/xhtml">
<url><loc>https://www.frc.org.uk/</loc><lastmod>2026-03-25</lastmod></url><url><loc>https://www.frc.org.uk/about-us/</loc><lastmod>2023-09-26</lastmod></url><url><loc>https://www.frc.org.uk/about-us/our-purpose/</loc><lastmod>2025-02-07</lastmod></url><url><loc>https://www.frc.org.uk/about-us/structure/</loc><lastmod>2024-06-03</lastmod></url><url><loc>https://www.frc.org.uk/about-us/structure/structure-overview/</loc><lastmod>2024-06-25</lastmod></url><url><loc>https://www.frc.org.uk/about-us/structure/frc-board/</loc><lastmod>2026-03-03</lastmod></url><url><loc>https://www.frc.org.uk/about-us/structure/executive-committee/</loc><lastmod>2026-03-30</lastmod></url><url><loc>https://www.frc.org.uk/about-us/structure/non-executive-appointments/</loc><lastmod>2026-04-02</lastmod></url><url><loc>https://www.frc.org.uk/about-us/structure/audit-risk-committee/</loc><lastmod>2025-12-04</lastmod></url><url><loc>https://www.frc.org.uk/about-us/structure/people-committee/</loc><lastmod>2025-12-04</lastmod></url><url><loc>https://www.frc.org.uk/about-us/structure/conduct-committee/</loc><lastmod>2026-04-01</lastmod></url><url><loc>https://www.frc.org.uk/about-us/structure/frc-advisory-panel/</loc><lastmod>2026-02-03</lastmod></url><url><loc>https://www.frc.org.uk/about-us/structure/frcs-senior-advisors/</loc><lastmod>2026-04-01</lastmod></url><url><loc>https://www.frc.org.uk/about-us/structure/stakeholder-insight-group/</loc><lastmod>2026-03-05</lastmod></url><url><loc>https://www.frc.org.uk/about-us/structure/appointment-committee/</loc><lastmod>2025-07-02</lastmod></url><url><loc>https://www.frc.org.uk/about-us/structure/enforcement-committee-panel/</loc><lastmod>2026-01-28</lastmod></url><url><loc>https://www.frc.org.uk/about-us/careers/</loc><lastmod>2025-03-04</lastmod></url><url><loc>https://www.frc.org.uk/about-us/careers/diversity-and-inclusion/</loc><lastmod>2025-09-10</lastmod></url><url><loc>https://www.frc.org.uk/about-us/restoring-trust-in-audit-and-corporate-governance/</loc><lastmod>2023-10-01</lastmod></url><url><loc>https://www.frc.org.uk/about-us/role-and-responsibilities/</loc><lastmod>2023-11-23</lastmod></url><url><loc>https://www.frc.org.uk/about-us/reports-plans-and-budgets/</loc><lastmod>2023-10-01</lastmod></url><url><loc>https://www.frc.org.uk/about-us/reports-plans-and-budgets/annual-report-and-accounts/</loc><lastmod>2025-09-02</lastmod></url><url><loc>https://www.frc.org.uk/about-us/reports-plans-and-budgets/plan-and-budget/</loc><lastmod>2026-03-27</lastmod></url><url><loc>https://www.frc.org.uk/about-us/reports-plans-and-budgets/annual-reports-to-the-secretary-of-state/</loc><lastmod>2025-11-05</lastmod></url><url><loc>https://www.frc.org.uk/about-us/reports-plans-and-budgets/divisional-reports/</loc><lastmod>2025-07-24</lastmod></url><url><loc>https://www.frc.org.uk/about-us/policies-and-procedures/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/about-us/policies-and-procedures/operational-policies/</loc><lastmod>2025-03-24</lastmod></url><url><loc>https://www.frc.org.uk/about-us/policies-and-procedures/governance-and-constitution/</loc><lastmod>2025-11-21</lastmod></url><url><loc>https://www.frc.org.uk/about-us/policies-and-procedures/anti-bribery-policy-statement/</loc><lastmod>2023-10-01</lastmod></url><url><loc>https://www.frc.org.uk/about-us/policies-and-procedures/business-impact-target/</loc><lastmod>2023-10-01</lastmod></url><url><loc>https://www.frc.org.uk/about-us/policies-and-procedures/regulatory-standards-and-codes-committee-procedures/</loc><lastmod>2025-05-12</lastmod></url><url><loc>https://www.frc.org.uk/about-us/policies-and-procedures/consultation-responses-policy/</loc><lastmod>2023-10-01</lastmod></url><url><loc>https://www.frc.org.uk/about-us/policies-and-procedures/how-we-manage-risk/</loc><lastmod>2023-10-01</lastmod></url><url><loc>https://www.frc.org.uk/about-us/policies-and-procedures/market-sensitive-information/</loc><lastmod>2023-10-01</lastmod></url><url><loc>https://www.frc.org.uk/about-us/policies-and-procedures/memorandum-of-understanding/</loc><lastmod>2024-08-29</lastmod></url><url><loc>https://www.frc.org.uk/about-us/policies-and-procedures/the-regulators-code/</loc><lastmod>2026-03-27</lastmod></url><url><loc>https://www.frc.org.uk/about-us/policies-and-procedures/procurement/</loc><lastmod>2025-02-27</lastmod></url><url><loc>https://www.frc.org.uk/about-us/policies-and-procedures/whistleblowing/</loc><lastmod>2025-09-05</lastmod></url><url><loc>https://www.frc.org.uk/about-us/policies-and-procedures/modern-slavery-statement/</loc><lastmod>2025-09-24</lastmod></url><url><loc>https://www.frc.org.uk/about-us/policies-and-procedures/disclaimer-and-copyright/</loc><lastmod>2025-02-27</lastmod></url><url><loc>https://www.frc.org.uk/about-us/policies-and-procedures/privacy/</loc><lastmod>2025-02-27</lastmod></url><url><loc>https://www.frc.org.uk/about-us/governance-reporting/</loc><lastmod>2025-11-04</lastmod></url><url><loc>https://www.frc.org.uk/about-us/governance-reporting/register-of-interests/</loc><lastmod>2025-12-04</lastmod></url><url><loc>https://www.frc.org.uk/about-us/governance-reporting/gift-and-hospitality-register/</loc><lastmod>2026-03-25</lastmod></url><url><loc>https://www.frc.org.uk/about-us/governance-reporting/equality-reporting/</loc><lastmod>2025-05-09</lastmod></url><url><loc>https://www.frc.org.uk/about-us/governance-reporting/equality-reporting/women-in-finance-charter/</loc><lastmod>2025-09-10</lastmod></url><url><loc>https://www.frc.org.uk/about-us/governance-reporting/equality-reporting/gender-and-ethnicity-pay-gap/</loc><lastmod>2025-08-27</lastmod></url><url><loc>https://www.frc.org.uk/about-us/funding/</loc><lastmod>2025-07-25</lastmod></url><url><loc>https://www.frc.org.uk/about-us/funding/former-levies/</loc><lastmod>2025-07-25</lastmod></url><url><loc>https://www.frc.org.uk/about-us/responses-to-external-consultations/</loc><lastmod>2025-11-27</lastmod></url><url><loc>https://www.frc.org.uk/about-us/tribunals/</loc><lastmod>2026-01-28</lastmod></url><url><loc>https://www.frc.org.uk/about-us/international-activity/</loc><lastmod>2023-10-01</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/</loc><lastmod>2025-08-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/</loc><lastmod>2025-08-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/04/consultation-closing-soon-fred-82-draft-amendments-to-frs-102/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/04/consultation-on-proposed-amendments-to-audit-enforcement-procedures/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/04/frc-issues-fred-83-draft-amendments-to-frs-102/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/04/frc-publishes-conversation-starters-to-boost-investor-audit-committee-engagement/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/04/investigation-regarding-an-audit-conducted-by-ernst-young-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/04/investigation-regarding-the-audit-of-carrs-group-plc-by-kpmg-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/04/investigation-regarding-the-audit-of-madecom-group-plc-by-ernst-young-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/04/sanctions-against-kpmg-llp-and-anthony-sykes/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/04/sanctions-against-kpmg-llp-and-mr-stuart-peter-james-smith/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/04/statement-on-the-sad-passing-of-sir-win-bischoff/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/04/webinar-updated-green-finance-strategy-and-the-frc/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/08/draft-2024-taxonomy-suite-published/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/08/frc-consults-on-revisions-to-ethical-standard-for-auditors/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/08/frc-publishes-latest-accountancy-and-audit-facts-and-trends-report/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/08/frc-welcomes-record-number-of-stewardship-code-signatories/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/08/sanctions-against-mazars/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/02/call-for-participants-business-model-focused-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/02/closure-of-investigation-under-accountancy-scheme/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/02/frc-dispels-misconceptions-of-corporate-governance-and-stewardship/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/02/frc-publishes-ifrs-9-banking-audit-methodology-thematic/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/02/frc-lists-successful-signatories-to-uk-stewardship-code/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/02/frc-publishes-tas-position-paper-and-opens-consultation-on-tas-400/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/02/frc-issues-re-release-for-2023-taxonomy-suite/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/02/frc-research-on-gender-imbalance-among-uk-qualified-actuaries/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/02/investigation-regarding-the-audit-of-intu-properties-plc-by-pwc-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/02/roundtable-invitation-fred-82-draft-amendments-to-frs-102/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/02/statement-on-appointment-of-sir-jon-thompson-as-chair-of-hs2-from-frc-chair-sir-jan-du-plessis/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/02/ukeb-issues-draft-comment-letter-on-iasb-exposure-draft/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/01/frc-concludes-no-changes-needed-to-as-tm1/</loc><lastmod>2025-02-06</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/01/frc-research-on-the-use-of-artificial-intelligence-ai-and-machine-learning-ml-in-actuarial-modelling-in-the-uk/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/01/frc-updates-2021-statement-of-intent-on-esg/</loc><lastmod>2024-04-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/01/iasb-exposure-draft-on-international-tax-reform-pillar-two-model-rules-join-the-ukeb-roundtable-on-13-february-2023/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/01/investigation-regarding-audit-of-stirling-water-seafield-finance-plc-by-ernst-young/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/01/investigation-regarding-the-audit-of-zaim-credit-systems-plc-by-shipleys-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/01/ukeb-publishes-call-for-comments-on-draft-endorsement-criteria-assessment-of-lease-liability-in-a-sale-and-leaseback/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/as-tm1-assumptions-to-remain-unchanged-prior-to-implementation-of-as-tm1-v50/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/frc-announces-areas-of-supervisory-focus-for-202324/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/frc-lab-newsletter-a-focus-on-the-year-end/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/frc-launches-audit-assurance-sandbox/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/frc-publishes-what-makes-a-good-annual-report-and-accounts-report/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/frc-publishes-draft-3-year-plan-for-2023-26/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/frc-publishes-feedback-statement-for-arga-funding-consultation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/frc-publishes-letter-on-insurance-company-audits-under-ifrs-17/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/frc-sets-out-policy-plans-to-increase-competition-and-resilience-in-failing-audit-market/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/frc-to-introduce-new-support-measures-for-smaller-audit-firms-as-their-market-share-grows/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/frc-updates-stakeholders-on-review-to-identify-and-prevent-exam-cheating/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/frcs-new-aqis-give-greater-insight-into-audit-quality/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/fred-81-frs-101-reduced-disclosure-framework-202223-cycle/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/jfar-risk-perspective-highlights-the-interconnectivity-of-risks/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/mandatory-registration-of-public-interest-entity-audit-firms-comes-into-force/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/periodic-review-of-financial-reporting-standards-proposes-revised-revenue-and-lease-accounting-amongst-other-improvements/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/sanctions-against-deloitte-llp-and-simon-manning/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/uk-endorsement-board-adopts-three-narrow-scope-amendments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/12/uk-endorsement-board-approves-due-process-handbook/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/07/financial-reporting-council-welcomes-new-corporate-reporting-requirements/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/07/frc-inspections-show-continued-improvement-at-largest-audit-firms/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/07/frc-issues-amendments-to-frs-102-and-frs-101/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/07/frc-lab-publishes-report-on-esg-data-use-and-distribution/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/07/frc-publishes-annual-report-as-arga-transformation-continues/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/07/frc-publishes-revisions-to-tas-400-funeral-plans/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/07/frc-resolves-record-number-of-enforcement-cases/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/07/frc-thematic-review-examines-quality-of-climate-related-metrics-and-targets-disclosures/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/07/richard-moriarty-appointed-ceo-of-financial-reporting-council/</loc><lastmod>2024-02-22</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/07/uk-sustainability-disclosure-tac-issues-call-for-evidence/</loc><lastmod>2025-06-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/07/ukeb-issb-consultation-and-call-for-ukeb-investor-advisory-group-members/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/07/ukeb-request-for-comments-on-latest-endorsement-activity/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/07/webinar-reminders-corporate-governance-code-consultation-and-new-corporate-reporting-requirements/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/07/webinar-what-weve-heard-so-far-from-the-uk-corporate-governance-code-consultation/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/06/applications-open-for-chair-and-members-of-uk-sustainability-disclosure-technical-advisory-committee/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/06/audit-committee-chairs-show-keen-interest-and-understanding-of-esg-activities/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/06/frc-lab-insight-report-disclosure-of-dividends-revisited/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/06/frc-publish-review-of-fair-value-measurement/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/06/frc-publishes-audit-enforcement-procedure-consultation-response/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/06/frc-publishes-new-technical-actuarial-guidance-on-models/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/06/frc-publishes-research-on-impact-of-proxy-advisers-and-esg-ratings-agencies-on-companies-and-investors/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/06/frc-responds-to-issb-consultation-and-request-for-information/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/06/frc-updates-its-guidance-to-as-tm1-to-bring-further-clarity/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/05/professional-bodies-supervision/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/06/sanctions-against-kpmg-llp-and-former-audit-partner/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/06/sanctions-against-pricewaterhousecoopers-llp-and-audit-partner/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/06/ukeb-call-for-comments-on-draft-endorsement-criteria-assessment-of-international-tax-reform/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/06/ukeb-issues-draft-comment-letter-in-response-to-issb-rfi/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/03/audit-committee-chair-quarterly-meeting-invitation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/03/closure-of-investigation-under-the-accountancy-scheme/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/03/frc-publishes-latest-list-of-companies-whose-reports-and-accounts-have-been-reviewed/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/03/frc-updates-our-approach-to-audit-supervision/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/03/frc-announces-revisions-to-tas-100/</loc><lastmod>2025-04-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/03/frc-lab-insight-ai-emerging-tech-and-governance/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/03/frc-publishes-3-year-plan-with-continued-growth-ahead/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/04/frc-releases-new-guidance-on-audit-firm-eligibility-criteria/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/03/frc-welcomes-updated-green-finance-strategy/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/03/new-mou-outlines-frcs-role-in-local-audit-system/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/03/sanctions-against-pwc-and-two-former-audit-partners/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/03/ukeb-publishes-stakeholder-report-on-accounting-for-intangibles/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/03/webinar-tas-100-version-20/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/05/frc-concludes-annual-review-of-frs-101-reduced-disclosure-framework/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/05/frc-consults-on-revision-to-actuarial-standards-in-the-pensions-sector/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/05/frc-launches-consultation-on-revision-to-the-corporate-governance-code/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/05/frc-publishes-minimum-standard-for-audit-committees/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/05/frc-welcomes-fca-consultation-on-equity-listing-rule-reforms/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/05/investigation-regarding-the-audit-of-joules-group-plc-by-deloitte-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/05/revisions-to-proposed-international-standard-on-auditing-uk-505/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/05/scalebox-launched-to-promote-competition-and-quality-for-smaller-audit-firms/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/05/the-frc-supports-the-publication-of-the-governments-call-for-evidence-on-the-non-financial-reporting-review/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/05/webinar-revision-to-actuarial-standards-in-the-pensions-sector/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/11/closure-of-investigation-into-the-financial-statements-of-quindell-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/11/frc-finds-improvements-continue-in-stewardship-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/11/frc-issues-revised-application-guidance-to-frs-100/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/11/frc-launches-consultation-on-audit-committees-standard/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/11/frc-publishes-what-makes-a-good-environment-for-auditor-scepticism-and-challenge/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/11/frc-sets-out-principles-for-public-interest-test/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/11/improvements-in-corporate-governance-reporting-but-many-still-falling-short/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/11/peg-issues-statement-of-principles-following-secondary-capital-raising-review/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/11/sanctions-against-deloitte/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/11/webinar-considering-the-public-interest-in-our-work/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/2023-taxonomy-suite-published-21-october-2022/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/call-for-participants-esg-data/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/call-for-participants-materiality-in-practice/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/frc-announces-changes-to-as-tm1-to-make-pension-projections-more-consistent-and-reliable/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/frc-lab-publishes-tips-to-effectively-communicate-net-zero-commitments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/frc-publishes-annual-review-of-corporate-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/frc-publishes-latest-local-audit-inspection-results/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/frc-report-finds-challenges-remain-but-cause-for-optimism-for-greater-diversity-on-boards/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/frc-webinar-to-discuss-key-findings-of-recent-corporate-reporting-reviews/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/frc-webinar-annual-review-of-corporate-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/frcs-josephine-jackson-appointed-iaasb-vice-chair/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/investigation-regarding-the-audit-of-studio-retail-group-plc-by-mazars-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/neil-harris-starts-tenure-as-the-frcs-first-director-of-local-audit/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/post-implementation-review-of-auditing-standard-isa-uk-540-revised-december-2018/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/ukeb-rate-regulated-activities-advisory-group-extended-deadline/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/webinar-reminder-annual-review-of-corporate-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/10/webinar-structured-digital-reporting-improving-quality-and-usability/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/09/disciplinary-tribunal-report-following-sanctions-against-kpmg-llp-and-others-in-connection-with-audit-quality-reviews-of-regenersis-carillion-audits/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/09/event-the-wates-principles-next-steps-in-good-practice-and-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/09/frc-lab-newsletter-september-2022/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/09/frc-lists-successful-signatories-to-uk-stewardship-code-2/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/09/frc-publishes-latest-list-of-companies-whose-reports-and-accounts-have-been-reviewed-2/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/09/frc-publishes-review-of-earnings-per-share/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/09/frc-research-project-into-firm-entry-growth-and-exit-from-the-public-interest-entity-pie-and-non-pie-audit-markets/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/09/frc-responds-to-issb-request-on-digital-reporting-taxonomy/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/09/frc-review-of-companies-deferred-tax-asset-disclosures/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/09/frc-review-of-the-accounting-and-reporting-for-business-combinations/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/09/more-work-to-be-done-on-companies-digital-annual-reports/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/09/revisions-to-isa-uk-600-special-considerations-audits-of-group-financial-statements-revised-september-2022/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/09/taskforce-on-disclosures-about-expected-credit-losses-decl-updated-guidance/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/09/ukeb-aag-advisory-group-appointments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/09/ukeb-report-on-subsequent-measurement-of-goodwill-a-hybrid-model-published/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/09/webinar-year-one-tcfd-aligned-disclosures-uk-regulators-perspectives-on-lessons-learned-and-better-practice/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/08/beis-announces-uk-endorsement-boards-first-permanent-chair/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/08/better-esg-data-drives-more-impactful-decision-making-by-companies/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/08/call-for-participants-stewardship-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/08/draft-2023-taxonomy-suite-published-12-august-2022/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/08/frc-publishes-key-facts-and-trends-in-the-accountancy-profession/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/08/frc-publishes-recommendations-to-improve-digital-security-disclosure/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/08/frc-publishes-regulations-for-pie-auditor-register/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/08/frc-publishes-snapshots-of-current-practice-in-auditor-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/08/have-your-say-on-improving-auditor-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/08/navigating-the-complex-landscape-of-esg-and-sustainability-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/08/sanctions-against-pricewaterhousecoopers-llp-and-audit-partner-2/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/08/ukeb-afiag-advisory-group-appointments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/08/ukeb-announces-pag-advisory-group-appointments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/08/ukeb-seeks-members-for-financial-instruments-working-group/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/06/actuarial-standards-roundtables/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/consultation-on-funding-the-audit-reporting-and-governance-authority/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/frc-continues-significant-growth-on-road-to-becoming-new-regulator-arga/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/frc-invitation-to-attend-a-webinar-on-audit-and-corporate-governance-reform/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/frc-invitation-to-attend-webinar-on-first-of-its-kind-professional-judgement-guidance/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/frc-publishes-guidance-on-running-effective-agms/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/frc-publishes-latest-audit-quality-review-results/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/frc-publishes-review-of-judgements-and-estimates/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/frc-reports-record-cases-resolved-and-record-financial-sanctions-of-465m/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/frc-seeks-assurances-from-audit-firms-and-professional-bodies-on-exams-cheating/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/frc-sets-out-next-steps-in-transition-to-new-regulator/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/new-research-shows-positive-impact-of-revised-stewardship-code/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/pre-emption-group-issues-statement-on-secondary-capital-raising-review/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/sanctions-against-grant-thornton-uk-llp-and-philip-westerman/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/sanctions-against-kpmg-and-others-in-connection-with-regenersis-carillion-audits/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/sanctions-against-uhy-hacker-young-llp-and-martin-jones-in-relation-to-laura-ashley-holdings-plc/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/sign-up-to-the-latest-news-from-the-uk-endorsement-board/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/07/the-frc-and-fca-find-significant-progress-but-further-improvement-needed-under-new-climate-rules/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/06/financial-reporting-lab-newsletter-june-2022/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/06/frc-consults-on-new-requirements-for-actuaries-to-consider-climate-change-and-esg-related-risks/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/06/frc-issues-revised-guidance-for-recognising-key-audit-partners-for-local-audit/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/06/frc-publishes-first-of-its-kind-professional-judgement-guidance-for-auditors/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/06/frc-publishes-latest-list-of-companies-whose-reports-and-accounts-have-been-reviewed-3/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/06/frc-responds-to-international-sustainability-standards-boards-consultation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/06/frc-seeks-stakeholders-views-on-publicly-available-audit-quality-indicators-to-drive-audit-quality-improvements/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/06/invitation-to-attend-frc-webinar-on-actuarial-regulatory-reform/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/06/joint-forum-on-actuarial-regulation-publishes-climate-change-deep-dive/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/06/sanctions-against-pricewaterhousecoopers-llp-and-audit-partner-in-relation-to-pwcs-audit-of-galliford-try/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/06/sanctions-against-pricewaterhousecoopers-llp-and-audit-partner-in-relation-to-pwcs-audit-of-kier/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/06/update-to-the-frcs-guidance-on-the-strategic-report/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/05/frc-concludes-annual-review-of-frs-101-202122-cycle/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/05/frc-issues-call-for-feedback-on-sector-specific-technical-actuarial-standards/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/05/frc-publishes-feedback-on-the-actuarial-aspects-of-insurance-company-audits/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/05/frc-publishes-inspection-key-findings-and-good-practices/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/05/frc-publishes-review-of-discount-rates/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/05/frc-welcomes-government-plans-to-bring-forward-audit-and-corporate-governance-reforms/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/05/fred-80-draft-amendments-to-frs-100-application-guidance/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/05/investigation-regarding-four-audits-by-king-king/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/05/issbs-exposure-drafts-survey/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/05/notice-of-hearing/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/05/reminder-frc-webinar-on-the-issb-and-international-sustainability-standards/</loc><lastmod>2026-02-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/05/sanctions-against-kpmg-and-anthony-sykes/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/05/uk-endorsement-board-adopts-ifrs-17-first-major-standard/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/05/updated-international-standards-on-auditing/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/04/have-your-say-on-isa-uk-600-exposure-draft/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/04/application-period-for-ukeb-investor-advisory-group-extended/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/04/as-tm1-consultation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/04/changes-to-the-frcs-enforcement-publication-policies/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/04/frc-announces-plan-to-register-auditors-of-public-interest-entities/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/04/frc-publishes-3-year-plan-takes-further-steps-towards-arga/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/04/frc-publishes-ground-breaking-report-which-finds-boardrooms-must-still-do-more-to-eradicate-modern-slavery/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/04/frc-webinar-an-update-on-the-issb-and-international-sustainability-standards/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/04/have-your-say-on-the-frcs-periodic-review-of-uk-and-ireland-accounting-standards/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/04/investigation-regarding-the-audit-of-go-ahead-group-plc-by-deloitte-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/04/new-audit-firm-governance-code-published/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/04/reminder-have-your-say-on-isa-uk-600/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/04/sanctions-against-deloitte-llp-and-john-charlton/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/04/supply-chain-disclosure-frc-lab-insight/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/03/frc-appoints-neil-harris-as-director-of-local-audit/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/03/frc-encouraged-by-investors-embracing-the-spirit-of-the-uk-stewardship-code/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/03/frc-publishes-latest-list-of-companies-whose-reports-and-accounts-have-been-reviewed-4/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/03/sanctions-against-kpmg-llp-and-mr-michael-neil-frankish/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/03/take-part-in-the-ukebs-research-project-on-subsequent-measurement-of-goodwill/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/03/uk-endorsement-board-announces-recruitment-campaign-to-establish-key-advisory-groups/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/03/ukeb-advisory-groups/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/02/companies-are-embracing-the-spirit-of-the-wates-principles/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/02/frc-consults-on-proposed-changes-to-actuarial-standard-technical-memorandum-1/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/02/frc-consults-on-revised-guidance-for-recognising-key-audit-partners-for-local-audit/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/02/guidance-auditor-climate-related-reporting-responsibilities-under-isa-uk-720/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/03/final-reminder-hybrid-event-whats-next-for-the-financial-reporting-lab/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/02/investigation-regarding-the-audit-of-liberty-commodities-limited-by-hw-fisher-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/02/sustainability-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/01/frc-release-a-three-year-plan-and-budget-to-prepare-for-the-transition-to-arga/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/01/investigation-regarding-the-audit-of-mrg-finance-by-macintyre-hudson/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/01/investigation-regarding-the-audits-of-babcock-international-group-plc-by-pricewaterhousecoopers-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/01/january-2022-editions-of-accounting-standards-issued/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/01/new-research-with-audit-committee-chairs-published/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/01/sanctions-against-kpmg-llp-and-nicola-quayle/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/01/sanctions-against-mazars-2/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/01/settlement-with-kpmg-llp-and-stuart-smith/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/01/stakeholder-insight-group-open-for-applications/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2022/01/update-disciplinary-tribunal-hearing-of-the-formal-complaint-against-kpmg-and-others/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/12/as-tm1-assumptions-to-remain-unchanged/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/12/closure-of-investigation-into-the-financial-statements-of-conviviality-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/12/disciplinary-tribunal-hearing-of-the-formal-complaint-against-kpmg-and-others/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/12/frc-announces-areas-of-supervisory-focus-for-202223/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/12/frc-consultation-on-annual-review-of-frs-101/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/12/frc-culture-conference-collection-of-perspectives/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/12/frc-publish-audit-enforcement-procedure-feedback-statement/</loc><lastmod>2024-11-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/12/frc-publishes-latest-list-of-companies-whose-reports-and-accounts-have-been-reviewed-5/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/12/jan-du-plessis-named-as-business-secretarys-candidate-for-frc-chair/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/12/the-pandemic-has-reinforced-the-need-for-a-positive-corporate-culture-linked-to-purpose/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/11/financial-reporting-lab-newsletter-tenth-anniversary-issue/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/11/frc-and-fca-joint-letter-to-ceos-on-structured-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/12/frc-encouraged-by-reporting-by-applicants-on-stewardship/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/11/frc-publishes-latest-edition-of-developments-in-audit/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/11/frc-staff-factsheet-climate-related-matters/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/11/ground-breaking-frc-report-sets-out-what-it-expects-from-audit-firms-to-deliver-high-quality-audit/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/11/sanctions-against-grant-thornton-and-a-partner/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/11/technical-actuarial-standards-post-implementation-review/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/11/uk-corporate-governance-code-reporting-improves-but-more-is-required-to-strengthen-company-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/11/uk-endorsement-board-outreach-ifrs-9-post-implementation-review-and-ed-subsidiaries-without-public-accountability-disclosures/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/11/webinar-invite-investment-stewardship-whats-new-in-2022/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/11/webinar-invite-investment-stewardship-whats-new-in-2022-2/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/10/2022-frc-taxonomies-suite/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/10/frc-publishes-latest-major-local-audit-quality-inspection-results/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/10/frc-publishes-oversight-responsibilities-and-independent-supervisor-reports/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/10/frc-review-of-alternative-performance-measures-by-uk-companies-finds-room-for-improvement/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/10/frc-review-of-ias-37-provisions-contingent-liabilities-and-contingent-assets/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/10/frc-to-focus-on-climate-related-reporting-as-new-disclosure-requirements-beckon/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/10/frc-webinar-annual-review-of-corporate-reporting-2/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/10/frc-webinar-to-discuss-key-findings-of-recent-corporate-reporting-reviews-2/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/10/investigation-regarding-the-audit-of-akazoo-ltd-by-crowe-uk-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/10/investigation-regarding-the-audit-of-french-connection-by-mazars/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/10/investigation-regarding-the-audit-of-nmcn-plc-by-bdo-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/10/joint-forum-on-actuarial-regulation-announces-climate-change-deep-dive/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/09/joint-frciasb-webinar-management-commentary/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/10/lab-report-get-ready-for-structured-digital-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/10/preparing-for-mandatory-tcfd-reporting-including-disclosures-of-scenario-analysis/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/10/publication-of-the-report-of-the-disciplinary-tribunal-following-sanctions-against-kpmg-llp-and-a-former-partner-in-relation-to-silentnight/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/09/feedback-on-the-actuarial-aspects-of-insurance-entity-audits/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/09/frc-lab-call-for-participants-esg-data/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/09/frc-publishes-latest-list-of-companies-whose-reports-and-accounts-have-been-reviewed-6/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/09/frc-publishes-review-findings-on-companies-viability-and-going-concern-disclosures/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/09/frc-publishes-review-findings-on-streamlined-energy-and-carbon-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/09/have-your-say-on-proposals-to-strengthen-the-uks-audit-firm-governance-code/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/09/international-sustainability-standards-setting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/09/sanctions-against-grant-thornton-uk-llp-and-david-newstead/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/09/uk-electronic-reporting-survey-results-and-resources-for-companies/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/09/webinar-whats-next-for-the-frc-governance-and-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/08/frc-announces-formal-complaint-against-kpmg-and-others-regarding-allegedly-false-andor-misleading-information-provided-to-the-frc-in-carillion-and-regenersis-audit-quality-inspections/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/09/frc-lists-successful-signatories-to-the-uk-stewardship-code/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/09/webinar-reminder-have-your-say-on-the-periodic-review-of-frs-102/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/09/what-do-investors-want-to-understand-about-risks-uncertainties-opportunities-and-scenarios/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/08/corporate-governance-research-summary/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/08/corporate-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/08/draft-frc-taxonomies-2022-suite-issued-for-comment/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/08/frc-announces-proposals-to-strengthen-significantly-the-uks-audit-firm-governance-code/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/08/frc-culture-conference-summary/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/08/guidance-addressing-exceptions-in-the-use-of-audit-data-analytics/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/08/illustrative-auditors-reports-updated-bulletin/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/08/sanctions-against-ernst-young-llp-and-mark-harvey/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/08/sanctions-against-kpmg-and-former-partner-in-relation-to-silentnight/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/08/webinar-have-your-say-on-the-periodic-review-of-frs-102/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/07/44-growth-in-frc-enforcement-division/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/07/challenger-firms-increase-their-share-of-the-ftse-250-audit-market/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/07/diverse-boards-lead-to-better-corporate-culture-and-performance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/07/financial-reporting-lab-newsletter-july-2021/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/07/frc-announces-the-appointment-of-sarah-rapson-as-new-executive-director-of-supervision/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/07/frc-annual-audit-quality-inspection-results-202021/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/07/frc-is-seeking-views-on-amendments-made-to-the-audit-enforcement-procedure/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/07/frc-lab-publishes-report-on-reporting-on-stakeholders-decisions-and-s172/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/07/frc-on-track-to-become-a-new-more-resilient-regulator/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/07/frc-outline-necessary-action-for-effective-esg-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/07/frc-revises-uk-quality-management-standards/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/06/iasb-agenda-consultation-outreach-event/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/07/iasb-agenda-consultation-outreach-event-2/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/07/joint-forum-on-actuarial-regulation-jfar-announces-latest-risk-hotspots/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/07/webinar-invite-board-diversity-and-effectiveness-in-ftse-350-companies/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/06/frc-extends-application-period-for-accounting-requirements-covering-covid-19-related-rent-concessions/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/06/frc-publishes-latest-list-of-companies-whose-reports-and-accounts-have-been-reviewed-7/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/06/frc-webinar-review-of-interim-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/06/investigation-into-pwc-for-its-audit-of-wyelands-bank-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/06/investigation-into-saffery-champness-for-its-audit-of-greensill-capital-uk-ltd/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/06/new-non-executive-directors-appointed-to-the-frc-board/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/notice-of-resumed-hearing-in-respect-of-kpmg-llp-and-mr-david-costley-wood-concerning-silentnight/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/06/frc-webinar-reminder-workforce-engagement/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/corporate-governance-code-increases-reporting-on-remuneration-practices/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/financial-regulators-publish-plan-for-upcoming-work/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/frc-announces-financial-penalty-and-severe-reprimand-against-richard-jones-relating-to-actuarial-advisory-services/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/frc-concludes-annual-review-of-frs-101-202021-cycle/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/frc-culture-conference-session-1-building-an-audit-firm-culture-that-supports-high-quality-audit/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/frc-culture-conference-session-2-the-role-of-the-audit-committee/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/frc-culture-conference-session-3-developing-a-mindset-of-professional-scepticism-and-challenge/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/frc-culture-conference-session-4-embedding-and-measuring-organisational-culture/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/frc-issues-revised-auditing-standard-for-the-auditors-responsibilities-relating-to-fraud/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/frc-makes-advisory-panel-appointments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/frc-scenario-analysis-research-survey-launched/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/frc-scenario-analysis-research-project/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/high-quality-disclosures-vital-for-investors-ahead-of-2021-interim-reporting-season/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/revised-international-standard-for-review-engagement-uk-2410-isre-uk-2410/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/sanctions-against-haysmacintyre-and-a-partner/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/sanctions-against-uhy-hacker-young-llp-and-julie-zhuge-wilson/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/the-audit-of-cash-flow-statement/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/uk-electronic-reporting-frc-lab-survey/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/uk-endorsement-board-receives-delegated-powers/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/05/workforce-engagement-lies-at-the-heart-of-good-corporate-governance/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/04/frc-announces-international-conference-on-the-importance-of-culture/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/04/frc-on-track-to-become-a-new-more-resilient-regulator-2/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/04/frc-proposes-extending-application-period-for-accounting-requirements-covering-covid-19-related-rent-concessions/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/04/webinar-beis-consultation-and-proposals-to-improve-quality-and-competition-in-audit/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/04/webinar-supervision-proposals-included-in-beis-consultation/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/04/webinar-your-chance-to-hear-about-audit-proposals-in-the-beis-consultation/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/04/webinar-invitation-your-chance-to-hear-about-the-actuarial-reform-proposals-in-beis-consultation/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/webinar-invitation-your-chance-to-hear-about-the-enforcement-proposals-in-beiss-restoring-trust-in-audit-and-corporate-governance-consultation/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/04/webinar-reminder-regulatory-framework-proposals-included-in-beiss-consultation/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/financial-reporting-lab-newsletter-march-2021/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/frc-announces-new-approach-to-publishing-corporate-reporting-reviews/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/frc-approach-to-audit-supervision/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/frc-delivers-initial-investigation-report-into-kpmgs-2013-audit-of-carillion-plc/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/frc-requests-views-to-inform-the-periodic-review-of-frs-102/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/frc-welcomes-appointment-of-inaugural-uk-endorsement-board-members/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/frc-welcomes-proposals-to-strengthen-uk-corporate-governance-audit-and-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/have-your-say-on-the-governments-consultation-restoring-trust-in-audit-and-corporate-governance/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/icaew-in-conversation-event-with-frc-ceo-sir-jon-thompson/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/in-conversation-with-jen-sisson-and-beis-mandatory-tcfd-climate-related-financial-disclosures/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/investigation-into-deloitte-for-the-audits-of-lookers-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/podcast-in-conversation-on-the-frcs-new-approach-to-audit-supervision/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/reminder-submitting-your-stewardship-code-application/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/revised-practice-note-for-the-audit-of-housing-associations-in-the-united-kingdom/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/video-business-combinations-under-common-control-discussion-paper-video-with-iasb-and-uke/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/webinar-uk-endorsement-of-ifrs-17-insurance-contracts/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/03/webinar-invitation-your-chance-to-hear-about-the-corporate-governance-proposals-in-beiss-restoring-trust-in-audit-and-corporate-governance-consultation/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/02/call-for-feedback-frc-launches-technical-actuarial-standards-post-implementation-review/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/02/draft-statutory-instrument-on-the-delegation-of-functions-relating-to-the-adoption-of-ifrs-from-secretary-of-state-to-the-ukeb/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/02/event-reminder-lgbt-history-month-frc-event-with-opening-doors-london/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/02/frc-encourages-more-transparency-when-reporting-against-the-uk-corporate-governance-code/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/02/frc-on-track-to-becoming-a-robust-and-independent-regulator/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/02/lgbtq-history-month-frc-event-with-opening-doors-london/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/02/open-for-comment-uk-endorsement-board-secretariats-draft-comment-letter-on-iasbs-ed20204-lease-liability-in-a-sale-and-leaseback/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/02/operational-separation-of-audit-practices/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/02/recording-available-lgbt-history-month-webinar/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/02/tca-fees-instrument-consultation/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/02/virtual-and-augmented-reality-offer-a-new-frontier-for-corporate-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/02/wates-principles-for-large-private-companies/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/01/frc-publishes-the-report-of-the-disciplinary-tribunal-following-the-sanctions-against-deloitte-and-former-partners-for-audits-of-autonomy/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/01/ifoa-publishes-first-thematic-review-actuarial-factors-used-to-calculate-benefits-in-uk-pension-schemes/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/01/joint-regulators-statement-for-companies-auditors-and-users-of-financial-accounts/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/01/mou-on-reciprocal-arrangements-with-iaasa-and-approval-of-cpa-ireland-qualification-as-an-approved-third-country-qualification/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/01/podcast-reflections-from-the-financial-reporting-lab/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/01/uk-adoption-of-amendments-for-ibor-phase-2-and-amendments-to-ifrs-4/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/01/ukeb-website-launched/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/01/webinar-revision-of-quality-management-standards-for-uk-audit-firms/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2021/01/webinar-using-technology-to-enhance-audit-quality/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/12/amendments-to-accounting-standards-uk-exit-from-the-eu-and-ibor-phase-2/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/12/as-tm1-accumulation-rate-survey/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/12/consolidated-covid-19-guidance-for-companies-and-auditors/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/12/draft-comment-letter-on-iasbs-disclosures-goodwill-impairment-project/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/12/financial-reporting-lab-newsletter-december-2020/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/12/frc-announces-its-thematic-reviews-audit-areas-of-focus-and-priority-sectors-for-202122/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/12/frc-highlights-importance-of-a-challenge-culture-in-audit-firms/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/12/frc-launches-consultation-to-revise-uk-quality-management-standards/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/12/frc-publishes-latest-list-of-companies-whose-reports-and-accounts-have-been-reviewed-8/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/12/frc-response-to-ifrs-foundation-consultation-on-sustainability-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/12/in-conversation-with-david-styles-and-maureen-beresford-on-corporate-governance-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/12/local-audit-and-accountability-act-2014-icas-surrenders-rsb-status-for-local-audit-from-1-january-2021-2021/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/12/new-research-supports-introduction-of-standards-for-audit-committees/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/12/technological-resources-using-technology-to-enhance-audit-quality/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/12/transitional-provision-guidance/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/12/webinar-invitation-revised-standard-isre-uk-2410-for-reviews-of-interim-financial-statements/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/additional-flexibility-on-non-pre-emptive-issuances-to-end-on-30-november-2020/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/audit-firms-enhance-going-concern-assessments/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/consultation-on-revised-practice-note-for-the-audit-of-housing-associations-in-the-uk/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/consultation-on-revised-review-standard-isre-uk-2410-for-interim-financial-statements/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/covid-19-strengthens-need-for-audit-improvement/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/end-of-the-transition-period-letters-and-business-readiness-webinar/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/frc-announces-company-reporting-expectations-for-202021/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/frc-consults-on-annual-review-of-frs-101/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/frc-statement-in-response-to-the-asset-management-taskforce-report/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/iasb-and-uk-endorsement-board-joint-outreach-event/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/in-conversation-with-hannah-armitage-and-julia-morris-on-climate-change-and-audit/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/invitation-frc-consultation-of-fraud-auditing-standards-isa-uk-240-webinar-and-roundtable-discussions/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/podcast-in-conversation-with-hannah-armitage-and-janet-lucke-on-climate-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/podcast-in-conversation-with-hannah-armitage-and-jen-sisson-on-the-frcs-climate-thematic-review/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/preparation-of-cash-flow-statements-needs-to-improve/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/recruitment-of-uk-endorsement-board-members/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/reminder-goodwill-impairment-joint-outreach-event-with-iasb/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/reporting-on-the-new-corporate-governance-code-is-a-mixed-picture/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/stark-barriers-to-lgbtq-progression-revealed/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/time-to-raise-the-bar-on-climate-change-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/frc-statement-on-non-financial-reporting-frameworks/</loc><lastmod>2024-02-28</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/sanctions-against-deloitte-and-a-partner/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/third-country-auditors-fees-consultation/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/webinar-invitation-advancing-climate-reporting-together/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/11/webinar-invitation-building-more-open-business-how-to-support-the-progression-of-lgbtq-people-to-senior-leadership-positions/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/accounting-profession-needs-to-improve-its-diversity-at-the-most-senior-levels/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/amendments-to-uk-and-ireland-accounting-standards/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/big-fours-fees-for-non-audit-work-for-audited-entities-continue-to-decline/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/call-for-comments-on-amendments-to-ifrs-4-extension-to-ifrs-9-deferral/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/consultation-on-revised-auditing-standard-for-the-auditors-responsibilities-relating-to-fraud/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/covid-19-disruption-forces-uk-companies-to-embrace-virtual-agms/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/disciplinary-tribunal-hearing/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/financial-reporting-lab-newsletter-october-2020/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/frc-publishes-major-local-audit-inspection-results/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/frc-review-reveals-where-company-reporting-needs-to-improve/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/frc-submission-to-the-beis-select-committee-inquiry-into-delivering-audit-reform/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/frc-subscriber-notes/</loc><lastmod>2024-02-28</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/keith-skeoch-appointed-interim-frc-chair/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/opportunities-for-companies-to-increase-their-use-of-video-in-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/09/podcast-in-conversation-with-claudia-chapman-and-jen-sisson/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/recording-available-webinarstewardship-code-early-reporting-review/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/reporting-in-times-of-uncertainty-a-look-forward/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/09/response-to-the-iasbs-general-presentation-and-disclosures-exposure-draft/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/tips-to-help-companies-make-section-172-statements-more-useful/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/10/women-in-finance-charter/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/09/2021-suite-of-frc-taxonomies/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/09/blog-we-all-have-a-responsibility-to-be-inclusive-in-the-workplace/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/09/call-for-comments-on-draft-uk-endorsement-criteria-assessment-ibor-phase-2-amendments/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/09/call-for-participants-in-new-lab-project-reporting-on-risks-uncertainties-and-scenarios/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/09/chair-of-uk-accounting-standards-endorsement-board-appointed/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/09/consultation-on-governance-changes-to-enforcement-and-operating-procedures/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/09/early-reports-shine-a-light-on-investor-stewardship/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/09/frc-delivers-initial-investigation-report-into-audit-of-carillion-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/09/frc-publishes-latest-list-of-companies-whose-reports-and-accounts-have-been-reviewed-9/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/09/frc-requires-improvements-in-the-reporting-of-revenue-and-leases-in-company-reports/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/09/ifrs-17-survey/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/09/pre-emption-group-extends-additional-flexibility-for-equity-placings-to-30th-november-2020/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/09/sanctions-against-deloitte-and-two-audit-partners-in-relation-to-autonomy-corporation-plc/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/09/webinar-stewardship-code-early-reporting-review/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/08/frc-statement-on-accounting-for-lease-modifications-amendment-to-ifrs-16-covid-19-related-rent-concessions/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/08/joint-webinar-held-with-the-iasb-on-the-general-presentation-and-disclosures-exposure-draft/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/audit-firms-implement-additional-measures-to-enhance-their-evaluation-of-going-concern-assessments/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/blog-investors-set-out-reporting-expectations-in-times-of-crisis/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/06/blog-london-climate-action-week/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/call-for-participants-reporting-on-stakeholders-and-section-172/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/closure-of-investigation-into-the-financial-statements-of-mitie-group-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/financial-reporting-lab-2020-newsletter-issue-2/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/frc-announces-key-executive-director-appointments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/frc-announces-sanction-against-audit-senior-manager/</loc><lastmod>2025-02-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/frc-announces-sanctions-against-audit-engagement-partner/</loc><lastmod>2025-02-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/frc-announces-sanctions-against-grant-thornton-uk-llp/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/frc-principles-for-operational-separation-of-audit-practices/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/frc-proposes-amendments-to-uk-accounting-standards/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/frc-publishes-annual-report-following-transformative-year/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/frc-resolves-record-number-of-cases-through-constructive-engagement/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/frc-revises-actuarial-standard-for-funeral-plan-trusts/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/frc-sanctions-against-grant-thornton-kevin-engel-and-natasha-toy/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/frc-strengthens-auditing-standard-isa-315/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/high-quality-disclosures-needed-to-reflect-impact-of-covid-19/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/joint-event-on-the-general-presentation-and-disclosures-exposure-draft/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/podcast-in-conversation-with-claire-lindridge-on-the-operational-separation-of-the-big-four/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/call-for-views-response-to-the-iasbs-exposure-draft-general-presentation-and-disclosures/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/results-of-frc-audit-inspections/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/sanctions-against-bdo-and-a-partner/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/07/frc-supervision-division-restructuring-and-appointments/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/06/changes-to-membership-of-uk-gaap-tag/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/06/corporate-insolvency-and-governance-bill-2020-factsheets/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/06/disciplinary-tribunal-hearing-concerning-autonomy-corporation-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/05/european-single-electronic-format-regulation-requirements-frc-lab-survey/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/06/frc-announces-closure-of-tesco-investigation/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/06/frc-launches-investigations-into-three-audit-firms-over-the-audits-of-london-capital-finance-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/06/global-pandemics-and-climate-change-pose-risks-to-actuarial-quality/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/06/iasb-amendments-to-ifrs-17/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/06/investors-expect-timely-and-clear-disclosures/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/06/podcast-in-conversation-with-phil-fitz-gerald/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/06/sanctions-against-kpmg/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/06/simon-fraser-appointed-as-chair-of-the-pre-emption-group/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/06/updated-guidance-for-agms-08-june-2020/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/05/additional-company-guidance-on-reporting-of-exceptional-items-and-apms/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/05/additional-information-on-company-filings-and-agms-during-covid-19/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/05/amendments-to-uk-accounting-standards/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/05/chair-of-the-frc-to-step-down/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/05/corporate-governance-update/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/05/covid-19-update-7-may-2020/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/05/early-warning-systems-need-to-be-enhanced-to-drive-improvements-in-audit-quality/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/05/frc-issues-editorial-updates-to-2018-guidance-on-the-strategic-report/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/05/frc-launches-investigations-into-kpmg-and-pwc-over-the-audits-of-eddie-stobart-logistics-plc/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/05/frc-welcomes-the-iaasb-release-of-the-exposure-draft-for-proposed-isa-600/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/05/government-introduces-corporate-and-insolvency-bill/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/05/guidance-for-companies-on-interim-reports/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/05/investigation-into-the-audit-of-nmc-health/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/05/local-auditors-transparency-regulations/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/05/podcast-in-conversation-with-jen-sisson-on-the-frcs-covid-19-engagement/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/04/update-on-the-frc-transformation-programme/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/04/covid-19-update/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/04/covid-19-related-rent-concessions-proposed-amendment-to-ifrs-16/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/04/financial-reporting-lab-2020-newsletter-issue-1/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/04/frc-publishes-staff-draft-response-on-iasbs-ed-on-ibor-reform-phase-2/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/04/iasb-exposure-draft-on-covid-19-related-rent-concessions/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/04/local-auditors-transparency-regulations-2020-consultation/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/04/measures-in-respect-of-company-filings-agms-and-other-general-meetings-during-covid-19/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/04/modified-audit-opinions-during-covid-19-crisis/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/04/podcast-in-conversation-with-mark-babington-on-audit-guidance-during-covid-19/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/pre-emption-group-expectations-for-issuances-in-the-current-circumstances/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/04/sanctions-against-kpmg-and-a-partner/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/04/ifrs-17-technical-advisory-group-call-for-members/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/agms-and-impact-of-covid-19-guidance-note-published/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/auditor-reporting-bulletins/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/coronavirus-companies-house-advice-on-filing-deadlines/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/findings-of-the-frc-in-respect-of-the-report-and-accounts-of-galliford-try-plc/</loc><lastmod>2024-12-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/frc-covid-19-update/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/frc-guidance-for-auditors-arising-from-the-coronavirus-pandemic/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/frc-guidance-for-companies-and-auditors-during-covid-19-crisis/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/frc-supports-moratorium-in-corporate-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/guidance-on-audit-issues-arising-from-the-covid-19-coronavirus-pandemic/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/iasb-reviews-accounting-for-goodwill/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/frc-publishes-202021-strategy-for-reform/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/frc-launches-consultation-to-adopt-international-standard-on-assurance-engagements-isae-3000/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/podcast-in-conversation-with-the-frcs-climate-review-team/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/revised-standards-for-investment-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/step-change-in-use-of-technology-to-improve-efficiency-and-quality-of-audits/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/technological-resources-using-technology-to-enhance-audit-quality-2/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/03/updated-guidance-about-agms-and-the-impact-of-covid-19-issued/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/02/consultation-on-changes-to-technical-actuarial-standard-tas-400-funeral-plan-trusts/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/02/audit-accounting-and-corporate-reporting-during-the-transition-period/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/02/frc-advice-to-companies-and-auditors-on-coronavirus-risk-disclosures/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/02/frc-assesses-company-and-auditor-responses-to-climate-change/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/02/frc-plan-for-greater-regulatory-oversight/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/02/frc-writes-to-audit-firms-on-operational-separation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/02/increase-of-women-on-ftse-100-boards-a-positive-step-but-more-needs-to-be-done-to-develop-succession-pipeline/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/02/most-uk-companies-approach-to-board-ethnic-diversity-is-unsatisfactory/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/02/the-financial-reporting-council-v-sports-direct-international-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/01/annual-review-of-the-uk-corporate-governance-code-video/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/01/conforming-amendments-to-standards-arising-from-isa-uk-540-revised/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/01/consultation-on-revised-auditing-standard-for-identifying-and-assessing-risks-of-material-misstatement/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/01/frc-welcomes-the-chartered-institute-of-internal-auditors-new-internal-audit-code-of-practice/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/01/global-preparers-forum-call-for-new-members/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/01/improved-governance-and-reporting-required-to-promote-sustainability-and-trust-in-business/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/01/investors-call-for-improved-workforce-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/01/other-entity-of-public-interest/</loc><lastmod>2024-12-20</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/01/podcast-in-conversation-with/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/01/speech-by-simon-dingemans-chair-of-the-frc-investor-forum-annual-review-29-january/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2020/01/update-on-frc-investigations-in-relation-to-carillion/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/12/annual-review-of-frs-101/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/12/call-for-participants-your-opportunity-to-be-involved-in-the-digital-future/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/12/financial-reporting-lab-q4-2019-newsletter/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/12/frc-amends-frs-102-for-interest-rate-benchmark-reform/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/12/frc-announces-its-thematic-reviews-of-corporate-reporting-and-audit-areas-of-focus-for-202021/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/12/frc-moves-to-strengthen-auditor-independence-and-ban-conflicts-of-interest/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/12/frc-publishes-latest-list-of-companies-whose-reports-and-accounts-have-been-reviewed-10/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/12/frc-updates-aid-to-audit-committees-in-evaluating-audit-quality/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/12/frcs-josephine-jackson-appointed-to-iaasb-board/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/12/frcs-response-to-sir-donald-brydon-review/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/12/investigations-into-the-audit-of-the-financial-statements-of-thomas-cook-group-plc/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/12/letter-to-audit-firms-on-high-quality-audits/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/12/sanctions-against-grant-thornton/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/12/taskforce-on-disclosures-about-expected-credit-losses-decl-updated-guidance-2/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/12/the-streamlined-energy-carbon-reporting-secr-taxonomy/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/12/updated-guidance-issued-on-expected-credit-loss-disclosure/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/11/andrew-johnston-appointed-to-frc-conduct-committee/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/11/auditors-need-to-improve-their-challenge-of-management-urgently/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/11/call-for-participants-disclosure-of-business-models-strategy-and-the-longer-term/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/11/client-asset-assurance-standard-revised-november-2019/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/11/frc-expects-companies-to-expand-discussion-of-new-leasing-standard-in-annual-reports-and-accounts/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/11/frc-undertakes-annual-survey-of-pension-assumptions/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/11/podcast-in-conversation-with-jen-sisson-and-claudia-chapman-on-the-strengthened-stewardship-code/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/11/social-media-clip-developments-in-audit/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/10/accounting-profession-needs-to-lead-by-example-on-diversity/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/10/amendment-to-frc-bulletins/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/10/big-four-increase-their-market-share-of-uk-audit/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/10/financial-reporting-lab-q3-2019-newsletter/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/10/frc-launches-recruitment-videos-in-drive-to-fill-80-new-openings/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/10/frc-reviews-of-disclosures-relating-to-reporting-requirements/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/10/frc-sets-out-expectations-for-corporate-reporting-to-improve-trust-in-business/</loc><lastmod>2024-02-28</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/10/frcs-new-leadership-team/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/10/frcs-year-end-advice-to-audit-committee-chairs-and-finance-directors/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/09/investigation-in-connection-with-the-financial-statements-of-thomas-cook-group-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/10/investors-seek-clearer-reporting-on-climate-related-issues/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/10/public-views-on-regulation-of-corporate-reporting-audit-and-governance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/10/revised-and-strengthened-uk-stewardship-code-sets-new-world-leading-benchmark/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/10/sanctions-against-ross-howard-in-relation-to-the-audit-of-serco-geografix-ltd/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/09/frc-publishes-latest-list-of-companies-whose-reports-and-accounts-have-been-reviewed-11/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/09/actuarial-monitoring-scheme-launched-to-promote-the-quality-of-actuarial-work/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/09/anne-whitaker-appointed-to-the-frcs-conduct-committee-and-chair-of-the-audit-quality-review-committee/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/09/audit-firm-transparency-reports-not-visible-enough-and-ineffective/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/09/frc-publishes-annual-report-as-the-transition-to-a-new-regulator-progresses/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/09/frc-statement-regarding-thomas-cook/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/09/frc-strengthens-going-concern-audit-standard/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/09/letter-to-firms-eu-exit-preparations/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/09/notice-of-a-tribunal-hearing-in-respect-of-deloitte-llp-concerning-autonomy-corporation-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/09/the-financial-reporting-lab-publishes-latest-report-disclosures-on-the-sources-and-uses-of-cash/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/07/frc-concludes-201819-review-of-frs-101-and-proposes-limited-amendments-to-frs-102/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/07/frc-consults-on-enhanced-ethical-and-auditing-standards/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/07/frc-makes-council-appointments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/07/frc-statement-on-the-governments-green-finance-strategy/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/07/latest-frc-audit-inspections/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/07/more-needs-to-be-done-to-promote-diversity-across-all-levels-of-ftse-100-companies/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/07/regulators-welcome-governments-green-finance-strategy/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/07/reporting-of-non-financial-conduct-to-the-financial-reporting-council/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/07/revision-of-practice-note-19-the-audit-of-banks-and-building-societies-in-the-united-kingdom/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/07/risk-coalition-opens-consultation-on-risk-guidance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/07/sanctions-against-deloitte-and-helen-george-in-relation-to-the-audit-of-serco-geografix-limited/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/07/substantial-increase-in-fines-as-frc-takes-tough-action-to-tackle-poor-quality-audit/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/06/as-tm1-assumptions-to-remain-unchanged-2/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/06/chair-of-the-new-united-kingdom-accounting-standards-endorsement-board-ukeb/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/06/frc-publishes-a-list-of-companies-whose-reports-and-accounts-have-been-reviewed/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/06/mark-armour-retires-from-board-of-frc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/06/request-for-insight-into-hedging-practices-by-insurers/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/06/sanctions-against-pwc-and-partners-in-relation-to-redcentric-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/05/actuarial-statement-of-recommended-practice-1-financial-analysis-of-social-security-programmes-asorp-1/</loc><lastmod>2025-10-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/05/amendments-to-frs-102/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/04/consultation-on-revising-standards-for-investment-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/05/disciplinary-tribunal-report-against-kpmg-and-others-over-equity-syndicate-management-limited/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/05/frc-appoints-david-rule-as-executive-director-of-supervision/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/05/guide-to-help-smaller-listed-companies-improve-financial-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/05/sanctions-against-msr-partners-llp-and-stephen-corrall/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/05/sanctions-in-relation-to-the-2009-audit-of-the-co-operative-bank-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/05/stephen-chamberlain-former-vice-president-of-finance-of-autonomy-corporation-plc/</loc><lastmod>2024-10-22</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/05/the-frc-sets-out-its-transition-pathway/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/04/frc-appoint-new-member-to-the-audit-and-assurance-council/</loc><lastmod>2024-08-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/04/frc-comments-on-the-cmas-final-report-on-competition-in-the-uk-audit-industry/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/04/frc-confirms-commitment-to-remit-and-agenda-set-out-by-secretary-of-state/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/04/hearing-regarding-kpmg-audit-plc-and-richard-hinton-relating-to-bny-mellon/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/04/investigation-in-connection-with-the-audit-of-the-financial-statements-of-interserve-plc/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/04/jfars-latest-risk-perspective-highlights-the-importance-of-changing-trends-to-actuarial-work/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/04/paul-druckman-retires-from-the-board-of-the-frc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/04/financial-reporting-lab-q1-2019-newsletter/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/04/frc-comments-on-beis-select-committee-report/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/04/sanctions-against-baker-tilly-and-others-in-relation-to-the-audit-of-tanfield-group-plc/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/04/sanctions-against-kpmg-and-others-in-relation-to-equity-syndicate-management-limited/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/03/financial-reporting-lab-survey-2019/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/03/frc-consults-on-stronger-going-concern-standard-for-auditors/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/03/frc-issues-position-paper-next-steps-for-development-of-ethical-and-auditing-standards/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/03/frc-publishes-a-list-of-companies-whose-report-and-accounts-have-been-reviewed/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/03/frc-publishes-draft-plan-and-budget-201920/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/03/independent-review-of-the-financial-reporting-council-initial-consultation-on-the-recommendations/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/02/accounting-and-audit-no-deal-letters/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/02/consultation-into-improvements-to-the-reporting-of-intangibles-launched/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/02/extension-of-investigations-related-to-the-financial-statements-of-carillion-plc/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/01/artificial-intelligence-and-corporate-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/01/frc-launch-consultation-on-changes-to-third-country-auditors-fees-instrument/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/01/frc-proposes-amendments-to-frs-101-and-frs-102/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/01/frc-strengthens-stewardship-code/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/01/names-of-audit-reviews-published/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/01/the-financial-reporting-lab-launch-new-blog-and-podcast-series-structured-futures/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/01/update-on-frc-investigations-in-relation-to-carillion-2/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/12/lab-project-call-for-participants-reporting-on-the-sources-and-uses-of-cash/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/12/auditors-must-improve-their-work-on-the-front-end-of-company-reports/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/12/frc-comment-on-sir-john-kingmans-independent-review-of-the-financial-reporting-council/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/12/frc-commits-to-disability-confident-government-scheme/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/12/frc-consults-on-client-assets-standard/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/12/frc-issues-a-suite-of-staff-factsheets-on-aspects-of-frs-102/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/12/frc-issues-revised-auditing-standard-and-consults-on-guidance-for-quality-bank-audits/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/12/frc-publishes-a-list-of-companies-whose-report-and-accounts-have-been-reviewed-2/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/12/wates-principles-to-improve-corporate-governance-standards-among-private-companies/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/12/withdrawal-of-practice-notes-25-and-27/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/11/actuarial-statement-of-recommended-practice-1-financial-analysis-of-social-security-programmes/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/11/efrag-surveys-on-the-impact-of-new-iasb-equitydebt-proposals/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/11/financial-reporting-lab-newsletter-q3-4-2018/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/11/formal-complaint-delivered-against-kpmg-and-david-costley-wood-relating-to-silentnight/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/11/frc-announces-201920-audit-thematic-reviews-priority-sectors-and-audit-areas-of-focus/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/11/frc-appoints-new-council-members/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/11/frc-highlights-where-reporting-by-smaller-companies-needs-to-improve/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/11/frc-publishes-thematic-review-findings-of-ifrs-9-and-ifrs-15-company-disclosures/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/11/frc-welcomes-the-report-by-the-taskforce-on-disclosures-about-expected-credit-losses/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/11/investigations-in-connection-with-the-financial-statements-of-patisserie-holdings-plc/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/11/performance-metrics-how-to-improve-reporting/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/11/review-of-2016-audit-standards/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/11/stephen-haddrill-to-step-down-from-financial-reporting-council-frc/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/11/sushovan-hussain-former-cfo-of-autonomy-corporation-plc/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/11/the-frc-responds-to-the-2018-report-from-the-hampton-alexander-review/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/10/blog-changing-climate-changing-reporting/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/10/blog-a-day-with-xbrl/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/10/financial-reporting-council-publishes-annual-report/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/09/frc-2019-taxonomies-suite/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/10/frc-comment-on-the-cmas-review-of-the-audit-sector/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/10/frc-pushes-companies-for-improved-quality-reporting/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/10/frc-sets-out-new-strategic-focus-to-ensure-audit-serves-the-public-interest/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/10/implementation-study-business-model-reporting-risk-and-viability-reporting-where-are-we-now/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/10/blog-why-diversity-makes-a-positive-difference-to-organisational-culture/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/10/actuarial-standard-technical-memorandum-1-survey-results/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/09/call-for-participants-in-new-lab-project-climate-and-workforce-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/09/frc-publishes-a-list-of-companies-whose-report-and-accounts-have-been-reviewed-3/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/09/hearing-regarding-kpmg-and-members/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/09/kpmg-admit-misconduct-in-connection-with-client-asset-reports-for-bny-mellon-entities/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/09/research-shows-that-more-companies-should-treat-diversity-as-part-of-business-strategy/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/09/the-financial-reporting-council-v-sports-direct-international-plc-2/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/08/blog-directors-are-important-if-the-uk-is-to-remain-a-global-business-leader/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/08/blog-a-levels-the-results/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/08/blog-what-neds-can-add-to-family-businesses/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/08/sanctions-against-grant-thornton-audits-of-nichols-plc-and-the-university-of-salford/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/08/sanctions-against-kpmg-and-senior-statutory-auditor-in-relation-to-the-audits-of-ted-baker-plc/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/08/settlement-documents-in-relation-to-the-2014-audits-of-bhs-and-the-taveta-group/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/08/three-former-members-of-assetco-management-excluded-from-the-accountancy-profession/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/08/video-corporate-governance-fit-for-the-future/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/07/accountants-increasing-in-numbers-and-more-focus-is-given-to-diversity-and-inclusion/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/07/blog-a-code-fit-for-the-future/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/07/a-uk-corporate-governance-code-that-is-fit-for-the-future/</loc><lastmod>2025-05-20</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/07/claudia-mortimore-discusses-the-frcs-enforcement-process/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/07/closure-of-investigation-into-grant-thornton-uks-audits-of-globo-plc/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/07/consultation-on-revised-auditing-standard-for-estimates-and-related-disclosures/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/07/frc-appoints-elizabeth-barrett-as-executive-counsel/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/07/frc-appoints-mike-suffield-acting-executive-director-of-audit-and-actuarial-regulation/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/07/frc-chair-sir-win-bischoff-writes-open-letters-to-company-chairs-investors-and-proxy-advisors/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/07/frc-highlights-good-practice-and-scope-for-improvements-in-audits-of-pension-obligations/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/07/investigation-into-the-financial-statements-of-conviviality-plc/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/07/podcast-in-conversation-with-david-styles-catherine-horton-on-the-new-uk-corporate-governance-code/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/07/revised-guidance-on-the-strategic-report/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/07/speech-by-stephen-haddrill-corporate-governance-fit-for-the-future/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/07/the-financial-reporting-labs-q2-newsletter/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/benefits-and-barriers-to-implementation-of-ifrs-17-insurance-contracts/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/big-four-audit-quality-review-results-decline/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/consultation-on-the-wates-corporate-governance-principles-for-large-private-companies/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/corporate-reporting-review-briefing/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/frc-announces-investor-advisory-group-iag/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/frc-consults-on-proposed-amendments-to-the-frc-taxonomies/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/frc-has-reviewed-the-assumptions-underlying-as-tm1-and-will-make-no-changes/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/frc-publishes-a-list-of-companies-whose-report-and-accounts-have-been-reviewed-4/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/frc-response-to-sir-john-kingmans-call-for-evidence/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/frc-withdraws-practice-note-26-guidance-on-smaller-entity-documentation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/ifoa-launches-consultation-on-enhanced-system-to-promote-the-quality-of-actuarial-work/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/investigation-into-the-financial-statements-of-sig-plc/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/investor-perspectives-on-the-reporting-of-performance-metrics/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/melanie-hind-steps-down-from-frc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/publication-of-the-financial-reporting-labs-report-on-blockchain/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/sanctions-against-former-finance-director-of-rsm-tenon/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/sanctions-against-pwc-and-former-audit-partner-in-relation-to-bhs/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/06/sanctions-in-relation-to-the-audit-of-quindell-plc/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/05/disciplinary-action-in-relation-to-autonomy-corporation-plc/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/05/frc-publishes-feedback-on-third-country-auditors-fees-instrument-2018-consultation/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/05/high-quality-audit-enhanced-by-stronger-culture/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/04/ifiar-addresses-emerging-disruptive-enablers-and-the-future-of-audit/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/05/opportunity-to-contribute-to-the-european-assessment-of-ifrs-17/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/05/publication-of-amendments-to-frs-101-and-feedback-statement-to-fred-69/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/05/speech-by-sir-win-bischoff-business-of-trust/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/05/update-on-frc-investigations-in-relation-to-carillion-3/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/04/frc-implements-sanctions-review-recommendations/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/04/frc-to-broaden-investor-engagement-with-call-for-participants-to-advisory-group/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/04/frc-to-enhance-monitoring-of-audit-firms/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/04/frc-welcomes-independent-review-of-its-role-and-powers/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/04/important-opportunity-for-uk-stakeholders-to-express-views-on-financial-statements-of-insurers/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/04/podcast-series-in-conversation-with-claire-lindridge-resources-capability-and-projects-director-frcs-aqr-team/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/04/the-financial-reporting-labs-q1-newsletter/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/04/the-frc-has-today-published-a-consultation-on-the-third-country-auditors-fees-instrument-2018/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/03/call-for-participation-your-opportunity-to-get-involved-in-the-digital-future-ai/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/03/frc-board-appointments/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/03/frc-compendium-of-ethical-and-auditing-standards/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/03/frc-publishes-three-year-strategy-and-201819-plan-and-budget/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/03/frc-publishes-video-and-blog-on-diversity/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/03/frc-reply-to-lapff-uk-corporate-governance-consultation-response/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/03/ifiar-survey-of-inspection-findings/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/03/investigation-into-the-preparation-and-approval-of-the-financial-statements-of-carillion-plc/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/03/march-2018-editions-of-accounting-standards-reflect-triennial-review-amendments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/03/pension-funds-the-frc-wants-to-hear-from-you/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/03/podcast-series-in-conversation-with-david-styles-director-of-corporate-governance-frc/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/03/pre-emption-group-expectations-for-disapplication-thresholds/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/03/staff-guidance-note-on-bank-lending-and-bond-funded-syndicates/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/02/frc-comments-on-charity-commission-for-england-and-wales-report/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/02/frc-comments-on-latest-list-of-signatories-to-the-women-in-finance-charter/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/02/frc-responds-to-monitoring-group-consultation-on-strengthening-the-governance-and-oversight-of-audit-related-standard-setting-in-the-public-interest/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/02/gender-pay-gap-reporting-deadline-approaching/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/02/regulators-publish-current-risks-to-high-quality-actuarial-work/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/02/the-auditors-responsibility-to-report-to-a-charitys-regulator/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/02/the-frc-encourages-insurers-to-participate-in-an-efrag-case-study-on-ifrs-17/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/01/accounting-and-reporting-framework-for-the-construction-and-business-support-services-sectors/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/01/frc-stakeholder-survey/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/01/frc-statement-regarding-carillion/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/01/frcs-enforcement-process/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/01/investigation-into-the-audit-of-the-financial-statements-of-carillion-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/01/james-wates-cbe-to-chair-work-on-corporate-governance-for-large-private-companies/</loc><lastmod>2025-09-12</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/01/revocation-of-the-chartered-institute-of-public-finance-and-accountancy-as-a-qualifying-body/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/01/sanctions-in-relation-to-the-audit-of-quindell-ltd/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/01/sir-win-bischoff-responds-to-a-letter-from-rt-hon-greg-clark-mp-regarding-carillion/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2018/01/speech-by-sir-win-bischoff-25-years-of-the-uk-corporate-governance-code/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/12/a-sharper-uk-corporate-governance-code-to-achieve-long-term-success-and-trust-in-business/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/12/amended-frc-taxonomies-published/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/12/financial-reporting-lab-newsletter-q4-2017/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/12/frc-lab-calls-for-collective-action-to-promote-digital-corporate-reporting/</loc><lastmod>2024-02-28</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/12/frc-strategy-for-businesses-investors-and-public-trust/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/12/investor-confidence-enhanced-by-good-practice-audit-committee-reporting/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/12/investors-welcome-auditor-transparency-on-materiality-and-seek-improved-explanation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/12/lab-calls-for-participants-for-new-project-on-the-reporting-of-performance-metrics/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/12/revisions-to-international-standards-on-auditing-in-the-uk/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/12/sanctions-against-former-financial-management-controller-of-tech-data-limited/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/12/simplification-of-uk-gaap-benefits-up-to-4-million-businesses/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/12/strategic-report-guidance-to-follow-government-legislation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/12/the-auditors-association-with-preliminary-announcements-made-in-accordance-with-uk-listing-rules/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/12/tribunal-hearing-regarding-john-shannon-raymond-flynn-and-matthew-boyle-relating-to-assetco-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/11/frc-announcements-in-connection-with-mitie-group-plcs-2016-annual-report-and-accounts/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/11/frc-announces-201819-thematic-reviews-to-stimulate-improvement-in-corporate-reporting-and-auditing/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/11/frc-publishes-report-on-its-enquiries-and-investigation-of-kpmgs-2007-and-2008-audits-of-hbos/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/11/frc-shares-better-practice-examples-from-thematic-reviews/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/11/frc-signs-the-women-in-finance-charter/</loc><lastmod>2024-02-23</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/11/frc-welcomes-the-independent-report-on-growing-a-culture-of-social-impact-investing-in-the-uk/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/11/independent-review-of-financial-reporting-council-sanctions-report-published/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/11/investors-note-improved-information-on-risk-but-more-needed-on-viability-reporting/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/11/monitoring-group-consultation-launched-to-strengthen-international-audit-standard-setting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/11/practice-note-21-withdrawn/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/11/revision-of-practice-note-11-the-audit-of-charities-in-the-uk/</loc><lastmod>2024-08-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/11/revision-of-practice-note-15-the-audit-of-occupational-pension-schemes-in-the-uk-and-withdrawal-of-practice-note-22-retirement-benefits-defined-benefit-schemes/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/11/updated-governance-bible-and-code-of-conduct-and-register-of-interests-published/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/10/advice-for-preparing-201718-annual-reports/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/10/ceaob-inspections-sub-group-meeting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/10/closure-of-investigation-into-pwc-in-relation-to-barclays-bank-plc-and-client-asset-rules/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/10/corporate-reporting-standard-improving-though-quality-not-as-high-as-it-should-be/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/10/dividend-disclosures-improving/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/10/feedback-statement-and-impact-assessment-discussion-paper-invitation-to-comment-auditors-and-preliminary-announcements/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/10/financial-reporting-lab-publishes-its-latest-quarterly-newsletter/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/10/frc-responds-to-recent-investor-position-paper/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/10/hearing-regarding-kpmg-and-members-relating-to-equity-syndicate-management-limited-and-syndicate-218/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/10/notice-of-hearing-2/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/10/sanctions-against-senior-auditor-and-ey-in-relation-to-tech-data-limited/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/10/the-frc-consults-on-annual-review-of-frs-101/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/09/as-tm1-survey-results/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/09/closure-of-investigation-into-kpmgs-audit-of-hbos-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/09/european-commission-report-on-monitoring-progress-of-the-eu-audit-reform/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/09/frc-appoints-claudia-mortimore-interim-executive-counsel/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/09/frc-proposes-amendments-to-frs-102-for-gift-aid-payments/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/09/presentation-from-frc-annual-open-meeting-2017/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/08/corporate-governance-will-evolve-to-meet-the-changing-needs-of-the-uk/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/08/frc-consults-on-non-financial-reporting-guidance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/08/frc-removes-tier-3-categorisation-for-stewardship-code-signatories/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/08/james-rakow-sanctioned-in-disciplinary-case-relating-to-equity-syndicate-management-limited/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/08/sanctions-against-former-finance-director-of-tech-data-limited/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/08/sanctions-against-senior-auditor-and-pwc-in-relation-to-rsm-tenon-group-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/07/scope-for-frc-investigation-in-connection-with-the-pension-schemes-of-coats-group-plc-extended/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/07/accountancy-professions-talent-pool-expands/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/07/accountancy-scheme-investigation-opened-regarding-the-financial-statements-of-redcentric-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/07/call-for-participants-in-frc-audit-committee-reporting-project/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/07/financial-reporting-council-publishes-annual-report-for-201617/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/07/frc-appoints-andrew-vials-as-deputy-chair-of-the-frrp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/07/frc-appoints-mary-cleary-to-the-audit-and-assurance-council-and-john-hitchins-to-the-conduct-committee/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/07/frc-issues-amendments-to-frs-101-201617-cycle/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/07/frc-notes-evidence-of-improving-audit-quality-and-a-commitment-to-continuous-improvement/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/07/investigation-opened-into-the-audit-of-the-financial-statements-of-mitie-group-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/07/no-change-to-pre-emption-thresholds-for-prospectus-regulation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/07/non-financial-reporting-directive-factsheet/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/07/revisions-to-international-standards-on-auditing-uk/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/07/summary-report-of-frc-and-efrag-joint-outreach-event/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/05/amendment-to-frs-102-may-2017-directors-loans-optional-interim-relief-for-small-entities/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/05/connaught-tribunal-case-report-published/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/05/frc-invites-comments-on-proposals-to-update-guidance-for-auditors-of-charities/</loc><lastmod>2024-08-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/05/frc-labs-framework-for-future-digital-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/05/frc-launch-investigation-into-kpmg-in-relation-to-the-audit-of-the-financial-statements-of-rolls-royce-group/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/05/independent-review-of-financial-reporting-council-sanctions-call-for-submissions/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/05/pwc-llp-and-stephen-harrison-fined-for-misconduct-in-relation-to-connaught-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/05/the-pre-emption-group-publishes-monitoring-report/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/04/frc-comments-on-business-energy-and-industrial-strategy-committee-report-on-corporate-governance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/04/frc-invites-comments-on-proposals-to-update-guidance-on-bank-reports-for-audit-purposes/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/04/frc-issues-a-discussion-paper-on-the-role-of-auditors-and-preliminary-announcements/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/04/frc-letter-to-investors/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/04/grant-thornton-uk-llp-and-robert-napper-sanctioned-for-misconduct-in-relation-to-audits-of-assetco-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/04/iaasb-consults-on-revised-proposals-for-auditing-accounting-estimates/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/04/proposed-revisions-to-practice-note-15-revised-the-audit-of-occupational-pension-schemes-in-the-united-kingdom/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/04/revised-operating-procedures-for-reviewing-corporate-reporting/</loc><lastmod>2024-08-06</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/03/consultation-proposed-revisions-to-isa-uk-250-section-a-consideration-of-laws-and-regulations-in-an-audit-of-financial-statements/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/03/frc-board-appointment/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/03/frc-council-and-committee-appointments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/03/frc-publishes-plan-budget-and-levies-for-201718/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/03/independent-review-of-financial-reporting-council-sanctions/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/03/lab-calls-for-participants-for-new-project-on-the-reporting-of-risk-and-viability/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/03/pricewaterhousecoopers-llp-a-member-firm-of-the-institute-of-chartered-accountants-in-england-and-wales-and-stephen-harrison-a-member-of-the-institute-of-chartered-accountants-in-england-and-wales/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/03/scope-to-improve-quality-control-practices-at-audit-firms/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/03/triennial-review-results-in-simplifications-proposed-to-frs-102/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/02/audit-tendering-helps-improve-audit-confidence/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/02/frc-publishes-revised-practice-note-20/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/02/frc-responds-to-climate-related-financial-disclosures-task-force-report-consultation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/02/frc-responds-to-green-paper-on-corporate-governance-reforms/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/02/frc-to-review-the-uk-corporate-governance-code/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/02/investigation-in-respect-of-pricewaterhousecoopers-llps-audit-of-redcentric-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/02/revised-edition-of-frs-103-insurance-contracts/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/02/sanctions-against-former-chief-financial-officer-and-actuaries-of-rsa-insurance-ireland-limited/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/02/speech-by-sir-win-bischoff-chairman-frc-on-the-future-of-governance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/02/speech-by-stephen-haddrill-ceo-frc-airmic-evening-lecture-corporate-culture-and-the-role-of-boards/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/02/strong-audit-firm-governance-and-leadership-necessary-for-improved-audit-quality-and-independence/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/01/formal-complaint-against-mr-john-shannon-mr-raymond-flynn-and-mr-matthew-boyle-relating-to-assetco-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/01/frc-appointments/</loc><lastmod>2024-10-31</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/01/frc-responds-to-the-ifrs-foundations-call-for-tenders-on-relocation-services/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/01/frc-welcomes-icsa-and-ias-project-to-ensure-boards-understand-views-of-their-stakeholders/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/01/joint-forum-on-actuarial-regulation-2016-risk-perspective-update/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/01/rebuilding-trust-in-business-requires-better-governance-practices/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/01/uk-audit-firms-can-do-more-to-support-roll-out-of-leading-edge-data-analytic-techniques/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2008/10/aadb-announces-new-investigation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2009/04/aadb-investigating-advisors-to-first-quench-pension-fund/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2005/08/aidb-announces-investigation-into-mg-rover/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/03/isoft-group-plc-outcome-of-disciplinary-hearing/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/02/isoft-group-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2006/10/aidb-announces-investigation-into-recent-events-at-isoft-group-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2008/05/relevance-of-true-and-fair-concept-confirmed/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2009/08/aadb-investigating-accountants-in-connection-with-presbyterian-mutual-society/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2009/07/aadb-investigating-actuaries-linked-to-first-quench-pension-fund/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2009/07/aadb-investigating-events-at-cattles-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/09/apb-publishes-exposure-draft-of-a-revision-of-isa-uk-and-ireland-700-the-auditors-report-on-financial-statements/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/09/apb-publishes-exposure-draft-of-a-revision-of-sir-2000-to-reflect-the-introduction-of-the-clarified-isas-uk-and-ireland/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/09/audit-inspection-report-on-smaller-firms-published/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/10/aadb-investigating-auditors-role-in-relation-to-lehman-brothers-compliance-with-fsa-client-asset-rules/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/10/apb-publishes-exposure-draft-of-a-revision-of-practice-note-11-the-audit-of-charities-in-the-uk/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/10/completion-of-aius-200910-reporting-cycle/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/10/findings-of-the-financial-reporting-review-panel-in-respect-of-the-accounts-of-sabien-technology-group-plc-for-the-year-ended-30-june-2009/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/10/frc-chairman-welcomes-iasb-appointment/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/10/frc-showcases-investor-backing-for-stewardship-code/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/10/frc-welcomes-public-bodies-review/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/10/new-actuarial-standard-on-pensions-is-published/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/10/responses-to-consultation-on-statutory-money-purchase-illustration-rules/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/10/the-apb-issues-draft-revised-guidance-on-the-audit-of-credit-unions-in-the-uk/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/10/the-apb-issues-revised-guidance-on-the-audit-of-financial-statements-of-public-sector-bodies-in-the-united-kingdom/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/10/the-future-of-financial-reporting-in-the-uk-and-the-republic-of-ireland/</loc><lastmod>2024-08-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/11/aadb-announces-investigation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/11/aadb-announces-investigation-in-connection-with-connaught-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/11/asb-issues-improvements-to-financial-reporting-standards-2010/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/11/frc-appoints-roger-marshall-as-interim-asb-chairman/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/11/frc-highlights-latest-issues-for-audit-committees-and-users-of-actuarial-information/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/11/frc-welcomes-glen-moreno-as-new-deputy-chairman/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/11/new-actuarial-standard-on-insurance-is-published/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/11/rsm-robson-rhodes-llp-and-mr-glyn-williams/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/11/the-financial-reporting-review-panel-announces-priorities-for-201112/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/12/apb-issues-a-bulletin-setting-out-revised-example-auditors-reports-on-uk-private-sector-financial-statements/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/12/apb-tightens-ethical-standards-for-auditors/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/12/asb-says-more-informative-disclosures-about-capital-management-are-needed/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/12/findings-of-the-financial-reporting-review-panel-in-respect-of-the-accounts-of-hot-tuna-international-plc-for-the-year-ended-30-june-2009/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/12/frc-calls-for-audit-quality-across-europe/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/12/frc-consults-on-its-priorities-and-funding/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/12/frc-to-explore-best-practice-by-uk-company-boards-in-determining-and-managing-their-level-of-risk/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2010/12/new-actuarial-standard-on-transformations-is-published/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/01/apb-issues-revised-guidance-on-the-audit-of-occupational-pension-schemes/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/01/asb-and-efrag-issue-a-discussion-paper-considering-the-effects-of-accounting-standards/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/01/frc-proposes-enhancements-to-company-reporting-and-audit-to-deliver-greater-value-to-investors/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/01/fsa-and-frc-extend-cooperation-and-information-exchange-on-audit-issues/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/01/uk-and-us-regulators-agree-arrangements-for-sharing-information-and-cooperation-on-audit-inspections/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/02/apb-issues-a-revision-of-isa-uk-and-ireland-700-the-auditors-report-on-financial-statements/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/02/apb-issues-revised-guidance-on-attendance-at-stocktaking/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/02/apb-issues-revised-guidance-on-bank-reports-for-audit-purposes-in-the-uk/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/02/asb-issues-a-financial-reporting-exposure-draft-amendments-to-frs-29-ifrs-7-disclosures-transfers-of-financial-assets/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/02/bas-publishes-version-14-of-tm1-statutory-money-purchase-illustrations/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/02/financial-reporting-council-to-consult-on-getting-more-women-into-the-boardroom/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/02/frc-welcomes-publication-of-a-draft-code-of-practice-to-enhance-dialogue-between-auditors-and-supervisors-of-regulated-firms/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/02/it-is-time-to-bring-audit-closer-to-investor-needs-frc-chief-executive-tells-european-commission-conference/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/02/new-actuarial-standard-on-funeral-plans-is-published/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/02/the-financial-reporting-review-panel-highlights-challenges-in-the-reporting-of-principal-risks-and-uncertainties/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/aadb-announces-investigation-in-connection-with-aero-inventory-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/aadb-issues-guidance-for-prosecution-decisions-under-its-accountancy-scheme/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/apb-issues-a-revision-of-sir-2000-investment-reporting-standards-applicable-to-public-reporting-engagements-on-historical-financial-information/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/apb-issues-draft-revised-guidance-on-the-audit-of-central-government-financial-statements-in-the-republic-of-ireland/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/apb-issues-revised-guidance-on-the-audit-of-banks-and-building-societies-in-the-united-kingdom/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/apb-publishes-compendium-of-standards-and-guidance-2011/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/correction-notice-apb-ethical-standards-notification-of-amendments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/draft-of-revised-statutory-money-purchase-illustration-rules-published/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/financial-reporting-council-publishes-new-guidance-on-board-effectiveness/</loc><lastmod>2025-06-13</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/frc-announces-inquiry-into-going-concern-assessments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/frc-appoints-new-members-of-accountancy-and-actuarial-discipline-board-and-board-for-actuarial-standards/</loc><lastmod>2024-12-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/frc-commits-to-playing-full-role-in-supporting-governments-plan-for-growth/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/frc-responds-to-house-of-lords-economic-affairs-committee-report-on-auditors/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/frc-welcomes-elizabeth-corley-and-nick-land-as-new-non-executive-directors/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/fsa-and-frc-publish-feedback-on-the-role-of-auditors/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/proposals-for-a-public-benefit-entity-standard-for-tier-2-entities/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/statement-by-the-financial-reporting-review-panel-in-respect-of-the-report-and-accounts-of-rio-tinto-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/the-apb-issues-feedback-paper-on-auditor-scepticism/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/03/the-professional-oversight-board-announces-the-scope-of-the-audit-inspection-units-work-for-201112/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/04/asb-publishes-report-on-cutting-clutter-from-annual-reports/</loc><lastmod>2025-01-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/04/frc-appoints-new-director-of-actuarial-standards/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/05/apb-issues-a-bulletin-outlining-developments-in-corporate-governance-affecting-auditors-of-irish-companies/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/05/apb-issues-revised-guidance-on-the-audit-of-credit-unions-in-the-uk/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/05/financial-reporting-council-consults-on-boardroom-diversity/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/05/frc-comments-on-oft-statement-regarding-audit-market-competition/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/05/frc-confirms-its-commitment-to-strengthening-its-international-and-eu-influence/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/05/new-financial-reporting-review-panel-deputy-chair-appointed/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/06/accountancy-profession-still-growing-but-fee-income-falling/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/06/frc-appoints-john-kellas-as-interim-chairman-of-the-professional-oversight-board/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/07/apb-issues-revised-guidance-on-the-audit-of-friendly-societies/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/07/asb-issues-amendments-to-frs-29-ifrs-7-disclosures-transfers-of-financial-assets/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/07/audit-inspection-reports-for-the-six-largest-firms-published/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/07/financial-reporting-council-publishes-its-annual-report-for-201011/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/06/frc-appoints-13-new-members-of-the-financial-reporting-review-panel/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/07/frc-says-comply-or-explain-principle-has-important-place-in-eu-corporate-governance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/07/importance-of-true-and-fair-view-in-both-uk-gaap-and-ifrs-reaffirmed-by-the-accounting-standards-board-and-auditing-practices-board/</loc><lastmod>2025-03-28</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/07/pob-uses-greater-transparency-to-encourage-more-robust-regulatory-processes/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/07/publication-of-audit-inspection-unit-201011-annual-report/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/08/apb-issues-revised-guidance-on-the-audit-of-central-government-financial-statements-in-the-republic-of-ireland/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/08/government-and-frc-consider-reducing-financial-reporting-burdens-for-the-smallest-businesses/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/09/audit-inspection-unit-publishes-report-on-firms-auditing-ten-or-fewer-entities-within-aiu-scope/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/08/frc-acts-to-increase-transparency-in-corporate-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/09/rsm-robson-rhodes-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/09/the-financial-reporting-review-panels-annual-report/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/10/apb-issues-bulletin-for-auditors-providing-assurance-to-the-fsa-in-relation-to-client-assets-held-by-regulated-firms/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/10/asb-welcomes-the-publication-of-financial-services-authority-fsa-guidance-paper-forbearance-and-impairment-provisions-mortgages/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/10/consultation-on-the-future-role-of-the-financial-reporting-council-published/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/10/frc-launches-uks-first-financial-reporting-lab/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/10/rsm-robson-rhodes-llp-2/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/10/the-financial-reporting-review-panel-invites-comments-on-revised-operating-procedures/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/11/apb-consults-on-amendments-to-ethical-standards/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/11/asb-invites-comments-on-exposure-draft-of-preface-to-international-financial-reporting-standards/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/11/frc-publishes-targeted-questions-for-users-of-actuarial-information/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/11/frc-statement-regarding-executive-counsel-of-the-accountancy-and-actuarial-discipline-board/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/11/rsm-robson-rhodes-llp-and-glyn-williams-isoft-group-plc-outcome-of-disciplinary-hearing/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/11/sharman-panel-recommends-improvements-to-reporting-of-going-concern-and-liquidity-risks/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/12/apb-finalises-amendments-to-ethical-standards/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/12/asb-and-efrag-issue-a-discussion-paper-improving-the-financial-reporting-of-income-tax/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/12/frc-reports-high-level-of-implementation-of-key-corporate-governance-provisions/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/12/new-version-of-statutory-money-purchase-illustration-rules-published/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2011/12/the-financial-reporting-review-panel-announces-priority-sectors-for-201213/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/01/asb-issues-revised-proposals-for-the-future-of-financial-reporting-standards-in-the-uk-republic-of-ireland/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/01/frc-publishes-an-update-for-directors-of-listed-companies-responding-to-increased-country-and-currency-risk-in-financial-reports/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/01/frc-responds-to-european-consultation-on-pension-scheme-regulation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/01/mr-timothy-james-hunt-worthington-nicholls-group-plc-and-member-of-icaew/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/02/apb-publishes-compendium-of-standards-and-guidance-2012/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/02/apb-publishes-exposure-draft-of-revisions-to-its-reporting-isas-uk-and-ireland-700-705-and-706/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/02/deloitte-llp-member-firm-of-icaew-mr-maghsoud-einollahi-member-of-icaew-mg-rover-group/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/02/frc-appoints-gareth-rees-qc-to-lead-its-discipline-work/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/02/frc-appoints-new-member-to-the-frc-board/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/02/frc-publishes-paper-on-its-comply-or-explain-approach-to-corporate-governance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/02/frc-to-consult-on-actuarial-standards-for-pension-incentive-exercises/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/02/frc-icas-and-caa-publishes-report-on-audit-committees/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/03/aadb-investigating-actuaries-in-relation-to-equity-syndicate-management-limited/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/03/aadb-investigating-kpmg-audit-plc-and-individual-icaew-and-cima-members-in-connection-with-the-report-and-accounts-of-equity-red-star/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/03/apb-announces-withdrawal-of-various-documents/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/03/apb-publishes-paper-on-professional-scepticism-in-audit/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/03/apb-updates-guidance-for-charities-act-2011/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/03/frc-appoints-gay-huey-evans-to-the-frc-board/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/03/frc-appoints-melanie-mclaren-as-executive-director-of-governance-codes-and-standards-and-michelle-sansom-as-director-of-accounting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/03/frc-consults-on-its-priorities-and-funding-for-201213/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/03/frc-welcomes-government-statement-on-its-reform/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/03/monitoring-the-work-of-audit-firms-from-outside-the-european-union/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/03/simpler-reporting-for-the-smallest-businesses-joint-bis-frc-update/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/03/the-professional-oversight-board-announces-the-scope-of-the-audit-inspection-units-work-for-201213/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/04/aadb-launches-consultation-on-sanctions-guidance-for-aadb-tribunals-under-its-accountancy-scheme/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/04/consultations-on-the-uk-corporate-governance-code-stewardship-code-and-auditing-standards-published/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/04/the-financial-reporting-council-announces-appointment-of-richard-fleck-as-chairman-of-the-frrp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/05/apb-consults-on-revisions-to-auditing-standards-addressing-the-use-of-internal-audit/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/05/frc-appoints-mark-armour-to-the-frc-board/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/05/frc-consults-on-actuarial-assumptions-used-in-pension-scheme-projections/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/05/frc-publishes-audit-inspection-reports-on-baker-tilly-crowe-clark-whitehill-mazars-and-pkf/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/05/frc-publishes-its-priorities-and-funding-for-201213/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/05/the-financial-reporting-review-panel-publishes-revised-operating-procedures/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/05/worthington-nicholls-group-plc-timothy-james-hunt-member-of-icaew/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/06/decline-in-percentage-of-fee-income-for-non-audit-work-for-audit-clients/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/06/frc-consults-on-actuarial-standards-for-pension-incentive-exercises/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/06/frc-launches-consultation-on-changes-to-its-disciplinary-schemes/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/06/frc-publishes-audit-inspection-reports-on-deloitte-ernst-young-kpmg-and-pwc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/06/frc-publishes-report-on-a-single-figure-for-remuneration/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/06/frc-publishes-the-annual-report-on-audit-quality-inspections-201112/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/06/frc-to-consult-on-executive-remuneration/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/06/further-update-for-directors-of-listed-companies-in-the-uk/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/06/reform-of-the-financial-reporting-council-approved-by-parliament/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/06/sharman-panel-publishes-final-report-and-recommendations/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/07/disciplinary-hearing-mg-rover-group-deloitte-touche-former-member-firm-of-icaew-mr-maghsoud-einollahi-member-of-icaew/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/07/efrag-anc-and-frc-issue-a-discussion-paper-towards-a-disclosure-framework-for-the-notes/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/07/frc-appoints-mridul-hegde-as-executive-director-of-strategy/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/07/report-on-independent-oversight-of-regulation-of-the-audit-accountancy-and-actuarial-professions/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/07/statement-on-us-sec-report-on-ifrs/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/08/investigation-announced-into-icaew-members-and-member-firms-in-connection-with-rsm-tenon-group-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/08/review-by-the-financial-reporting-review-panel-of-the-annual-report-and-accounts-of-pendragon-plc-for-the-year-ended-31-december-2011/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/09/frc-announces-membership-of-the-actuarial-audit-and-assurance-and-accounting-councils/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/09/frc-issues-revised-auditing-standards-to-enhance-communications-to-audit-committees-and-auditor-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/09/frc-publishes-frrps-annual-report-2012/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/09/frc-publishes-lab-report-on-net-debt-reconciliations/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/09/frc-publishes-updates-to-uk-corporate-governance-code-and-stewardship-code/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/09/post-implementation-review-ifrs-8-operating-segments-event/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/10/financial-reporting-council-publishes-its-annual-report-for-201112/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/10/frc-consults-on-updated-guidance-for-the-audit-of-financial-instruments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/10/frc-issues-exposure-draft-of-limited-scope-amendments-to-fred-48-draft-frs-102-the-financial-reporting-standard-applicable-in-the-uk-and-republic-of-ireland/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/10/frc-publishes-paper-to-enhance-disclosure-in-financial-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/11/equitable-life-assurance-society-investigation-into-the-conduct-of-an-accountant-and-member-of-the-icas/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/11/frc-amends-actuarial-standards-to-include-pension-incentive-exercises/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/11/frc-and-icas-commission-review-of-auditors-competencies/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/11/frc-announces-new-accounting-standards-for-the-uk-and-republic-of-ireland/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/11/frc-celebrates-20-years-of-the-uk-corporate-governance-code/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/11/frc-publishes-draft-standard-on-assumptions-for-pension-scheme-projections/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/11/frc-publishes-lab-reports-on-debt-terms-and-maturity-tables-and-operating-and-investing-cash-flows/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/11/frcs-financial-reporting-lab-announces-the-commencement-of-a-second-project-in-relation-to-remuneration-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/11/speech-by-baroness-hogg-at-20th-anniversary-of-the-corporate-governance-code-event/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/11/speech-by-baroness-hogg-at-the-2012-napf-conference/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/11/speech-by-richard-fleck-at-meet-the-experts-conference-november-2012/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/11/speech-by-sir-adrian-cadbury-at-the-frcs-20th-anniversary-of-the-corporate-governance-code-event/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/11/speech-by-stephen-haddrill-at-ernst-youngs-financial-reporting-outlook-conference/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/11/worthington-nicholls-group-plc-outcome-of-disciplinary-hearing-timothy-james-hunt-icaew-member/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/12/frc-invites-comments-on-iaasb-exposure-draft-of-revised-auditing-standard-on-the-auditors-responsibilities-relating-to-other-information-accompanying-audited-financial-statements/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/12/frc-issues-feedback-papers-on-responses-to-consultation-documents-on-sanctions-guidance-and-disciplinary-schemes/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/12/frc-publishes-consultation-proposals-on-the-draft-auditor-regulatory-schemes/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/12/frc-reports-positive-uptake-of-uk-corporate-governance-and-stewardship-codes-in-2012/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/12/frc-updates-standard-on-assumptions-for-pension-scheme-projections/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/12/ifiar-releases-first-global-survey-of-audit-inspection-findings/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2012/12/opportunity-for-companies-to-test-audit-committee-reports/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/01/consultation-on-implementation-of-sharman-panel-recommendations-issued-by-frc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/01/frc-publishes-its-draft-plan-and-budget/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/02/audit-quality-forum-2013-spotlight-on-audit-committees/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/02/efrag-and-the-frc-issue-the-feedback-statement-on-the-discussion-paper-improving-the-financial-reporting-of-income-tax/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/02/efrag-and-the-national-standard-setters-of-france-germany-italy-and-the-uk-publish-their-strategy-on-the-revision-of-the-ifrs-conceptual-framework/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/02/financial-reporting-lab-report-on-presentation-of-market-risk-disclosures/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/02/frc-consults-on-proposals-to-improve-the-auditors-report/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/02/frc-to-adopt-improved-auditing-standards-on-using-the-work-of-internal-audit/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/02/frcs-ceo-comments-on-the-publication-of-the-competition-commissions-report-on-the-audit-market/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/02/investigation-announced-in-connection-with-autonomy-corporation-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/02/keeping-european-constituents-informed-of-the-debate-on-conceptual-framework/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/02/notice-cattles-plc-mr-james-corr-member-of-icas/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/02/notice-cattles-plc-mr-peter-miller-member-of-icaew/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/02/notice-mg-rover-group-deloitte-touche-mr-maghsoud-einollahi/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/03/financial-reporting-council-appointed-to-accounting-standards-advisory-forum/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/03/financial-reporting-lab-report-on-reporting-of-pay-and-performance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/03/frc-issues-frs-102/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/03/frc-publishes-audit-quality-inspection-reports-on-bdo-llp-and-grant-thornton-uk-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/03/frc-responds-to-competition-commissions-preliminary-report-on-the-statutory-audit-services-market/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/04/asig-to-debate-restoring-confidence-in-audit/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/04/ceo-stephen-haddrill-gives-speech-at-frc-event-on-enhancing-trust-in-european-companies-improving-investor-confidence-and-facilitating-long-term-shareholder-engagement/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/04/efrag-and-the-national-standard-setters-of-france-germany-italy-and-the-uk-publish-three-bulletins-in-relation-to-the-revision-of-the-ifrs-conceptual-framework/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/04/frc-comments-on-european-commission-moves-to-enhance-business-transparency-on-social-and-environmental-matters/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/04/frc-comments-on-european-parliament-juri-committees-vote-on-audit-rotation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/04/new-issue-of-the-european-conceptual-framework-newsletter/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/04/new-uk-gaap-launch-event/</loc><lastmod>2024-08-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/04/statement-following-parliamentary-commission-on-banking-standards-report-into-failure-of-hbos/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/05/baroness-hogg-asks-bis-to-begin-the-search-for-her-successor-as-chairman-of-the-frc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/05/frc-comments-on-iasb-release-of-exposure-draft-on-lease-accounting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/04/frc-issues-its-plan-and-budget-for-2013-to-2016/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/05/frc-publishes-audit-quality-inspection-reports-for-deloitte-llp-ernst-young-llp-kpmg-llp-and-pricewaterhousecoopers-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/05/frc-publishes-audit-quality-inspections-annual-report-201213/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/05/investigation-announced-in-connection-with-kpmg-audit-plc-a-member/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/05/investigation-announced-in-connection-with-kpmg-audit-plc-as-auditors-to-pendragon-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/05/new-financial-reporting-lab-project-accounting-policy-disclosures-and-integration-of-related-financial-information/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/06/fourth-issue-of-the-conceptual-framework-newsletter/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/06/frc-appoints-new-members-to-its-accounting-council-and-sets-up-a-uk-gaap-technical-advisory-group/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/06/frc-chairman-urges-europe-to-act-against-declining-equity-markets/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/06/frc-issues-draft-auditor-regulatory-sanctions-procedure-sanctions-guidance-for-consultation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/06/frc-issues-key-facts-and-trends-in-the-accountancy-profession/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/06/frc-issues-revised-auditing-standard-making-auditors-work-more-transparent-to-investors/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/06/frc-prohibits-the-use-of-internal-audit-staff-on-the-external-audit-team/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/06/frc-statement-following-publication-of-the-parliamentary-commission-on-banking-standards-final-report/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/06/frc-statement-on-the-publication-of-the-ima-report-on-adherence-to-the-frcs-stewardship-code/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/06/frc-thought-leadership-on-disclosures-to-improve-financial-reporting-receives-broad-support/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/06/frc-to-adopt-lessons-from-consultation-on-going-concern-guidance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/06/frc-welcomes-the-publication-by-the-iasb-of-its-revised-exposure-draft-on-insurance-contract-accounting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/08/investigation-announced-in-connection-with-grant-thornton-uk-llp-as-auditors-to-nichols-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/07/efrag-and-the-national-standard-setters-of-the-uk-france-germany-and-italy-publish-two-bulletins-in-relation-to-the-revision-of-the-ifrs-conceptual-framework/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/07/fca-publishes-code-of-practice-for-the-relationship-between-the-external-auditor-and-the-supervisor/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/07/financial-reporting-council-publishes-annual-report-for-201213/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/07/frc-appoints-director-of-investor-engagement/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/07/frc-highlights-importance-of-iasb-discussion-paper-on-its-conceptual-framework/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/07/frc-highlights-the-audit-risks-of-housing-associations/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/07/frc-offers-advice-on-conducting-effective-audit-tenders/</loc><lastmod>2024-12-13</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/07/frc-proposes-updates-to-uk-gaap-for-insurance/</loc><lastmod>2024-08-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/06/frc-publishes-new-disciplinary-arrangements-for-accountants/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/07/frc-response-to-competition-commissions-proposed-remedies/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/07/frc-statement-following-the-publication-of-the-business-innovation-and-skills-committees-report-on-the-kay-review-of-uk-equity-markets-and-long-term-decision-making/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/07/frc-updates-guidance-for-the-audit-of-financial-instruments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/07/notice-of-tribunal-hearing-mg-rover-group-deloitte-touche-mr-maghsoud-einollahi/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/07/outcome-of-disciplinary-hearing-mg-rover-group-deloitte-touche-and-mr-maghsoud-einollahi/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/06/outcome-of-investigation-into-the-conduct-of-sixonethreeone-limited-former-member-firm-of-icaew-and-mr-paul-newsham-member-of-icaew/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/08/frc-consults-on-strategic-report-guidance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/08/frc-responds-to-competition-commissions-provisional-decision-on-remedies/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/07/frc-welcomes-iaasbs-proposals-to-transform-auditors-reports/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/08/investigation-into-actuaries-linked-to-first-quench-pension-fund/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/08/investigation-into-advisors-to-first-quench-pension-fund-mr-richard-karmel-member-of-the-icaew-mazars-llp-member-firm-of-the-icaew/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/08/publication-of-disciplinary-tribunal-reports-isoft-group-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/08/uk-and-us-regulators-agree-to-continue-arrangements-for-cooperation-on-cross-border-supervision-of-audit-firms/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/09/efrag-and-the-national-standard-setters-of-france-germany-italy-and-the-uk-publish-two-bulletins-in-relation-to-the-review-of-the-ifrs-conceptual-framework/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/09/frc-appoints-codes-standards-director-and-director-of-investor-engagement/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/09/frc-publishes-final-report-of-disciplinary-hearing-mg-rover-group-deloitte-touche-and-mr-maghsoud-einollahi/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/09/frc-to-enable-the-electronic-filing-of-accounts-based-on-its-new-financial-reporting-standards/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/09/speech-by-stephen-haddrill-at-eiris-30th-anniversary-conference/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/10/accounting-standards-are-part-of-legally-binding-corporate-reporting-framework/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/10/findings-of-the-frc-in-respect-of-the-accounts-of-wh-smith-plc-for-the-year-ended-31-august-2012/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/10/frc-appoints-new-director-of-accounting-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/10/frc-calls-to-action-for-improving-disclosures/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/10/frc-publishes-corporate-reporting-review-annual-report/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/10/frc-publishes-financial-reporting-lab-report-on-reporting-of-audit-committees/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/10/frc-response-to-competition-commission-final-measures-to-open-up-audit-market/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/02/frc-to-consult-on-executive-remuneration-2/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/11/deloitte-touche-and-mr-maghsoud-einollahi-granted-partial-leave-to-appeal/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/11/frc-appoints-chris-hodge-as-executive-director-of-strategy/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/11/frc-comments-on-women-on-boards-progress-report-published-by-cranfield-school-of-management/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/11/frc-proposes-amendments-to-hedge-accounting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/11/frc-publishes-consultation-paper-on-amending-as-tm1-for-revised-disclosure-regulations/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/11/frc-publishes-new-auditor-regulatory-sanctions-procedure-and-guidance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/11/frc-raises-the-bar-for-risk-management/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/12/efrag-anc-and-frc-issue-a-research-paper-the-role-of-the-business-model-in-financial-statements/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/12/frc-appoints-david-childs-to-chair-conduct-committee/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/12/frc-calls-for-rapid-improvement-in-quality-of-bank-audits/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/12/frc-encourages-better-comply-or-explain-disclosure-and-improved-investor-transparency/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/12/frc-issues-report-on-auditors-materiality-judgements/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/12/frc-proposes-first-annual-update-to-the-reduced-disclosure-framework/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/12/frc-proposes-to-simplify-accounting-for-smaller-businesses/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/12/frc-publishes-draft-plan-budget-for-201415/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/12/frc-seeks-consistency-in-the-reporting-of-exceptional-items/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/12/frcs-marek-grabowski-appointed-to-the-international-auditing-and-assurance-standards-board/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/12/investigation-announced-in-connection-with-ernst-young-llp-and-a-former-member/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/12/investigation-announced-in-connection-with-the-cup-trust/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/12/pan-european-database-on-inspections-of-audit-firms-has-been-launched/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/12/speech-by-stephen-haddrill-at-the-pcaobs-international-auditor-regulatory-institute/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2013/12/stephen-haddrill-comments-on-eu-audit-reform-agreement/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/01/financial-reporting-council-appoints-john-stewart-and-sir-brian-bender-to-its-board/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/01/frc-challenges-the-reporting-of-companies-classifying-pension-liabilities-as-equity/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/01/frc-issues-guidance-on-the-audit-of-housing-associations/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/01/frc-seeks-improvements-in-auditors-identification-of-and-response-to-fraud-risks-and-consideration-of-laws-and-regulations/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/01/frc-urges-iasb-to-bring-back-prudence-stewardship-and-reliability/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/01/investigation-announced-in-connection-with-chris-willford/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/01/investigation-announced-in-connection-with-kpmg-audit-plc-and-the-co-operative-bank-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/01/sir-win-bischoff-named-frc-chairman/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/02/efrag-and-the-national-standard-setters-of-the-uk-france-germany-and-italy-publish-a-bulletin-on-complexity/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/02/findings-of-the-frc-in-respect-of-the-accounts-of-anglo-eastern-plantations-plc-for-the-year-ended-31-december-2010/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/02/frc-comments-on-agreement-on-new-non-financial-reporting-requirements-for-european-companies/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/02/frc-comments-on-cima-and-aicpa-draft-global-management-accounting-principles/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/02/frc-proposes-amendments-to-accounting-for-debt-instruments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/02/new-version-of-statutory-money-purchase-illustration-rules-published-2/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/03/extension-of-the-investigation-in-connection-with-the-cup-trust/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/03/frc-appoints-director-of-corporate-governance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/03/frc-issues-new-accounting-standard-for-insurance-contracts/</loc><lastmod>2024-08-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/03/speech-by-marek-grabowski-at-the-university-of-tennessee-corporate-governance-center/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/04/consultation-on-the-uk-corporate-governance-code-published/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/04/frc-appoints-technical-advisor-to-marek-grabowski-international-auditing-and-assurance-standards-board-member/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/04/frc-consults-on-revised-operating-procedures-for-reviewing-corporate-reporting/</loc><lastmod>2025-11-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/04/frc-issues-its-plan-and-budget-for-20142015/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/04/frc-lab-explores-corporate-reporting-in-a-digital-world/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/04/frc-publishes-audit-quality-inspection-report-on-baker-tilly/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/03/frc-publishes-compendium-of-audit-and-assurance-standards-and-guidance-2014/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/04/frc-simplifies-accounting-for-micro-entities/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/04/frcs-audit-and-assurance-bulletin-highlights-the-auditors-responsibilities-with-respect-to-the-strategic-report-and-the-directors-remuneration-report/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/04/frcs-work-to-enhance-justifiable-confidence-in-audit/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/04/stephen-haddrill-comments-on-todays-vote-in-the-european-parliament-on-the-disclosure-of-non-financial-information/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/04/stephen-haddrill-responds-to-commission-recommendation-on-the-quality-of-corporate-governance-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/04/stephen-haddrill-responds-to-eu-audit-vote/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/04/uk-and-swiss-regulators-agree-to-cooperate-on-cross-border-supervision-of-audit-firms/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/05/frc-appoints-rosemary-beaver-to-its-actuarial-council/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/05/frc-comments-on-publication-of-ima-stewardship-code-survey/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/05/frc-comments-on-publication-of-the-eu-audit-directive-and-regulation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/05/frc-consults-on-conventions-for-electronic-tagging-of-accounts/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/05/frc-publishes-audit-quality-inspections-annual-report-201314/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/05/investigation-announced-in-connection-with-computer-2000-distribution-ltd/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/05/notice-of-disciplinary-hearing-worthington-nicholls-group-mr-paul-newsham-member-of-the-icaew/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/04/sir-winfried-bischoff-joins-the-frc-as-new-chairman/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/06/efrag-and-the-national-standard-setters-anc-ascg-frc-and-oic-invite-companies-to-participate-in-an-additional-public-consultation-on-lessee-accounting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/06/frc-comments-on-launch-of-the-iircs-corporate-reporting-dialogue/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/06/frc-issues-key-facts-and-trends-in-the-accountancy-profession-2/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/06/frc-publishes-true-and-fair-statement/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/06/frc-reminds-audit-firms-of-approaching-deadline-for-terminating-or-amending-contracts-for-tax-services-provided-on-a-contingent-fee-basis/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/06/frcs-work-to-encourage-clear-and-concise-reporting-frc-publishes-guidance-on-the-strategic-report/</loc><lastmod>2024-03-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/06/investigation-into-the-conduct-of-baker-tilly-audit-uk-audit-llp-richard-king-and-steven-railton-relating-to-the-audit-of-tanfield-group-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/06/uk-and-japanese-regulators-agree-to-cooperate-on-cross-border-supervision-of-audit-firms/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/07/financial-reporting-council-publishes-annual-report-for-201314/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/07/frc-comments-on-publication-on-ifrs-9/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/07/frc-conference-speeches/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/07/frc-consults-on-regulations-and-guidance-for-local-public-audit/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/07/frc-issues-amendments-to-frs-101-and-frs-102/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/07/frc-issues-statement-on-actuarial-standards/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/07/frc-publishes-lab-report-on-accounting-policies-and-integration-of-related-financial-information/</loc><lastmod>2024-03-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/07/long-termism-stewardship-and-growth-are-markets-meeting-the-challenge/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/07/outcome-of-disciplinary-case-against-christopher-willford-member-of-cima/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/07/speech-by-sir-winfried-bischoff-at-launch-of-new-ibe-paper-ethics-risk-governance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/08/extension-of-scope-of-investigation-in-connection-with-computer-2000-distribution-ltd/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/08/financial-reporting-lab-issues-insight-report-on-clear-concise-reporting/</loc><lastmod>2024-03-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/08/frc-proposes-amendments-to-frs-102-relating-to-pension-obligations/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/08/investigation-announced-in-connection-with-grant-thornton-uk-llp-and-assetco-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/09/closure-of-investigation-into-the-conduct-of-ernst-young-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/09/feedback-statement-on-the-role-of-the-business-model-in-financial-statements-research-paper/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/09/frc-appoints-new-members-to-the-accounting-council-and-audit-and-assurance-council/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/08/frc-consults-on-accounting-standards-for-small-entities/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/09/frc-publishes-conventions-for-electronic-tagging-of-accounts/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/09/frc-statement-about-tescos-trading-announcement/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/09/frc-updates-uk-corporate-governance-code/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/09/mg-rover-group-deloitte-touche-mr-maghsoud-einollahi/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/09/outcomes-of-the-disciplinary-hearing-against-paul-newsham-member-of-the-icaew-and-of-the-disciplinary-case-against-sixonethreeone-limited-formerly-known-as-hwca-limited/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/09/stephen-haddrill-comments-on-announcement-of-the-juncker-commission/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/08/worthington-nicholls-group-mr-paul-newsham-member-of-the-icaew/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/10/consultation-on-impact-of-using-ifrs/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/10/frc-ceo-comments-on-kay-review-progress-report-and-appointment-of-the-investor-forums-board/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/10/frc-comments-on-appointment-of-its-board-member-roger-marshall-to-the-role-of-acting-president-of-the-efrag-board/</loc><lastmod>2024-12-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/10/frc-formalises-increased-transparency-of-its-review-of-company-accounts/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/10/frc-statement-on-tescos-interim-results-201415/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/10/frcs-corporate-reporting-review-annual-report-emphasises-areas-of-reporting-focus-for-boards/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/10/joint-forum-on-actuarial-regulation-publishes-risk-perspective/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/10/mg-rover-group-deloitte-touche-mr-maghsoud-einollahi-2/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/10/speech-by-sir-winfried-bischoff-at-the-napf-being-responsible-owners-seminar/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/11/a-new-framework-for-technical-actuarial-standards/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/11/frc-comments-on-announcement-of-jean-claude-junckers-european-fund-for-strategic-investments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/11/frc-consults-on-guidelines-for-enforcement-measures/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/11/frc-consults-on-new-uk-and-irish-interim-reporting-requirements/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/11/frc-statement-transparency-of-aqr-findings/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/11/kpmg-audit-plc-a-member-firm-of-the-icaew-mr-greg-watts-a-partner-of-kpmg-llp-the-parent-of-kpmg-audit-plc-and-a-member-of-the-icaew/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/11/kpmg-llp-a-member-firm-of-the-icaew-mr-james-marsh-a-partner-of-kpmg-a-member-of-the-icaew/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/11/lab-reminders-for-the-2014-reporting-season/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/11/speech-by-sir-winfried-bischoff-at-pwc-meet-the-experts-conference-10-november-2014/</loc><lastmod>2024-03-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/11/speech-by-stephen-haddrill-at-ernst-youngs-financial-reporting-outlook-conference-10-november-2014/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/12/frc-activities-related-to-sorps/</loc><lastmod>2024-08-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/12/frc-comments-on-iasb-announcement-on-disclosure-in-financial-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/12/frc-comments-on-publication-of-the-report-of-the-iasb-effects-analysis-consultative-group/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/12/frc-consults-on-amendments-to-frs101/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/12/frc-consults-on-eu-audit-directive-and-regulation-impact-on-auditing-and-ethical-standards/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/12/frc-publishes-draft-plan-budget-for-201516/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/12/frc-publishes-new-disciplinary-arrangements-for-accountants-and-actuaries/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/12/frc-publishes-review-of-audit-of-banks-loan-loss-provisions/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/12/frc-updates-pension-communications-standard/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/12/frc-urges-clarity-in-the-reporting-of-complex-supplier-arrangements-by-retailers-and-other-businesses/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/12/investigation-announced-in-connection-with-the-preparation-approval-and-audit-of-the-financial-statements-of-tesco-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/12/investigation-announced-into-pricewaterhousecoopers-llp-in-connection-with-barclays-bank-plcs-compliance-with-the-fsa-client-asset-rules/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/12/responses-to-european-commission-public-consultation-on-the-impact-of-ifrs-in-the-eu/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2014/12/year-end-advice-to-preparers/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/01/formal-complaint-against-deloitte-llp-mr-john-clennett-and-mr-hugh-bevan-relating-to-aero-inventory-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/01/frc-appoints-geoffrey-green-to-chair-financial-reporting-review-panel/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/01/frc-board-announcement/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/01/frc-reports-on-better-compliance-with-uk-corporate-governance-code-and-need-for-improved-adherence-to-the-uk-stewardship-code/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/01/frc-welcomes-iaasbs-revised-international-standards-for-auditor-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/01/mg-rover-group-deloitte-touche-mr-maghsoud-einollahi-3/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/01/outcome-of-appeal-by-deloitte-touche-and-mr-maghsoud-einollahi/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/02/frc-amends-frs-102-relating-to-pension-obligations/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/02/frc-ceo-comments-on-publication-of-the-european-commissions-green-paper-on-building-a-capital-markets-union/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/02/frc-consults-on-amendments-to-uk-and-irish-gaap/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/02/frc-publishes-audit-quality-inspection-reports-on-crowe-clark-whitehill-llp-and-grant-thornton-uk-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/02/frc-publishes-financial-reporting-lab-case-study-on-accounting-policies/</loc><lastmod>2024-03-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/02/outcome-of-disciplinary-case-against-kpmg-audit-plc-a-member-firm-of-the-icaew-and-mr-greg-watts-a-partner-of-kpmg-llp-the-parent-of-kpmg-audit-plc-and-a-member-of-the-icaew/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/02/outcome-of-disciplinary-case-against-kpmg-llp-a-member-firm-of-the-icaew-and-mr-james-marsh-a-partner-of-kpmg-llp-a-member-of-the-icaew/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/02/statement-by-paul-george-executive-director-of-conduct-at-the-frc-on-the-outcomes-of-the-disciplinary-cases-against-1-kpmg-llp-and-icaew-member-mr-james-marsh-and-2-kpmg-audit-plc-and-icaew-memb/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/03/department-for-business-innovation-skills-issues-auditor-regulation-supplementary-information-the-implications-of-the-eu-and-wider-reforms/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/03/formal-complaint-against-mr-mark-woodbridge/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/03/frc-appoints-jennifer-walmsley-as-director-of-investor-engagement/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/03/frc-finds-good-take-up-of-new-auditor-reporting-requirements/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/03/frc-issues-its-plan-and-budget-for-20152016/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/03/frc-issues-new-uk-and-irish-interim-reporting-requirements/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/03/frc-publishes-audit-quality-inspection-report-on-mazars-llp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/03/frc-publishes-compendium-of-audit-and-assurance-standards-and-guidance-2015/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/03/frc-responds-to-iasbs-exposure-draft-disclosure-initiative-proposed-amendments-to-ias-7/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/03/international-audit-regulators-express-concern-over-continued-significant-deficiencies-in-audits-of-public-companies/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/03/the-pre-emption-group-publishes-a-revised-statement-of-principles-for-the-disapplication-of-pre-emption-rights/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/04/actuarial-profession-must-face-up-to-new-challenges-over-the-next-10-years/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/04/frc-consults-on-limited-amendments-to-frs-102/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/04/mg-rover-group-deloitte-touche-and-mr-maghsoud-einollahi-report-of-appeal-tribunal-on-sanctions/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/04/speech-by-stephen-haddrill-at-the-morris-review-10-years-on-16-april-2015/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/05/frc-appoints-new-members-to-committees-and-audit-and-assurance-council/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/05/frc-provides-aid-to-audit-committees-in-evaluating-audit-quality/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/05/frc-publishes-audit-quality-inspections-annual-report-201415/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/05/frc-publishes-exposure-draft-to-provide-assurance-on-client-assets/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/05/frc-publishes-feedback-statement-on-the-regulation-of-auditors-of-local-bodies/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/05/frc-seeks-strengthening-on-review-of-audit-firm-governance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/05/frc-welcomes-iasb-exposure-draft-on-the-conceptual-framework-for-financial-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/05/investors-welcome-relevant-use-of-digital-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/04/speech-by-sir-winfried-bischoff-at-grant-thorntons-governance-dinner/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/05/speech-by-stephen-haddrill-at-iirc-event-27-may-2015/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/06/findings-of-the-frc-in-respect-of-the-accounts-of-fastjet-plc-for-the-year-ended-31-december-2013/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/06/formal-complaint-against-timothy-whiston-and-john-whelan/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/06/frc-appoints-ann-muldoon-as-director-of-actuarial-policy/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/06/frc-capital-markets-conference-25-june/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/06/frc-comments-on-publication-of-investment-association-stewardship-code-survey/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/06/frc-issues-key-facts-and-trends-in-the-accountancy-profession-3/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/06/frc-launches-a-programme-of-measures-to-improve-the-quality-of-reporting-by-smaller-quoted-companies/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/06/frc-welcomes-european-commissions-report-on-the-evaluation-of-the-ias-regulation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/06/investigation-into-kpmg-in-connection-with-the-bank-of-new-york-mellons-compliance-with-the-fsas-client-asset-rules/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/06/mark-woodbridge-a-former-member-of-the-association-of-chartered-certified-accountants-acca/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/06/speech-by-martin-wheatley-at-frc-conference-25-june-2015/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/06/speech-by-sir-winfried-bischoff-at-quoted-companies-alliance-conference-4-june-2015/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/06/speech-by-stephen-haddrill-at-fee-event-23-june-2015/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/07/a-new-framework-for-technical-actuarial-standards-2/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/07/financial-reporting-council-publishes-annual-report-for-201415/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/07/frc-board-appointments-2/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/07/frc-feedback-statement-on-joint-forum-on-actuarial-regulation-a-risk-perspective/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/07/frc-publishes-draft-accounting-council-advice-on-the-iasbs-conceptual-framework-for-financial-reporting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/07/frc-to-investigate-the-conduct-of-certain-individual-members-in-connection-with-financial-irregularities-at-rsa-insurance-ireland-limited/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/07/new-accounting-standards-offer-simplification-for-micro-entities-and-small-entities/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/07/outcome-of-disciplinary-case-against-mark-woodbridge/</loc><lastmod>2025-04-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/07/outcome-of-disciplinary-case-against-mr-hugh-bevan-former-finance-director-of-aero-inventory-plc/</loc><lastmod>2025-12-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/07/outcome-of-disciplinary-case-against-ms-diane-jarvis-former-chief-financial-officer-of-healthcare-locums-plc/</loc><lastmod>2024-04-19</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/07/uk-responds-to-european-commissions-recommendation-on-the-quality-of-corporate-governance-reporting-comply-or-explain/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/08/department-for-business-innovation-skills-issues-update-on-the-implementation-of-the-eu-audit-directive-and-regulation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/08/quindell-plc/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/09/findings-of-the-frc-in-respect-of-the-accounts-of-blur-group-plc-for-the-year-ended-31-december-2013/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/09/frc-annual-open-meeting-16-september-2015-transcript/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/09/frc-committee-appointments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/09/frcs-work-to-enhance-justifiable-confidence-in-audit-through-implementation-of-the-eu-audit-regulation-and-directive/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/10/audit-committee-members-annual-seminar-2015-transcript/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/10/formal-complaints-against-mr-stephen-harrison-and-pwc-and-mr-stephen-hill-and-david-wells-relating-to-connaught-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/10/frc-and-the-charity-commission-consult-on-conventions-for-electronic-tagging-of-charity-accounts/</loc><lastmod>2024-08-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/10/frc-codes-standards-committee-and-council-appointments/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/10/frc-proposes-new-guidance-to-enhance-reporting-on-risks-and-the-going-concern-basis-of-accounting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/10/frc-publishes-corporate-reporting-review-annual-report-2/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/10/frc-seeks-feedback-on-board-succession-planning/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/10/frc-to-focus-on-embedding-change-opportunities-to-deregulate-and-promoting-improvements/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/09/speech-by-sir-win-bischoff-at-iia-annual-conference-01-october-2015/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/11/audit-committee-chairs-believe-audit-is-improving/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/11/frc-has-called-on-the-iasb-to-reconsider-its-proposed-conceptual-framework/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/11/frc-proposes-limited-scope-improvements-to-frs-102/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/11/frc-publishes-standard-on-providing-assurance-on-client-assets/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/11/frc-statement-following-prafca-review-of-hbos/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/11/frc-welcomes-ann-muldoon-as-director-of-actuarial-policy/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/11/making-dividends-disclosures-more-relevant-for-investors/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/11/outcome-of-disciplinary-case-against-philip-black-in-connection-with-presbyterian-mutual-society/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/11/speech-by-sir-winfried-bischoff-chairman-frc-at-the-audit-quality-forum-event-whose-culture-is-it-anyway/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/11/year-end-advice-to-preparers-of-annual-reports/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/12/audit-quality-and-transparency-key-to-audit-firm-governance-codes-provisions/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/12/frc-announces-updates-to-conventions-for-electronic-tagging-of-accounts/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/12/frc-calls-for-transparent-disclosure-of-tax-risks-in-corporate-reports/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/12/frc-highlights-key-considerations-for-2015-annual-reports/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/12/frc-issues-draft-plan-and-budget-for-201617/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/12/frc-management-changes/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/12/frc-promotes-clear-and-concise-reporting-through-strategic-report/</loc><lastmod>2024-03-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/12/frc-promotes-improved-reporting-by-signatories-to-the-stewardship-code/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/12/frc-proposes-limited-amendments-to-frs-101-and-frs-103/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/12/frcs-executive-director-appointed-to-ifrs-advisory-council/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/12/investigation-announced-in-respect-of-grant-thorntons-audits-of-globo-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/12/outcome-of-disciplinary-case-against-timothy-whiston-and-john-whelan-in-connection-with-isoft-group-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2015/12/speech-by-stephen-haddrill-ceo-frc-at-icaew-ifrs-conference-2015-major-changes-on-the-horizon/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/12/business-model-reporting-top-tips-for-disclosure/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/12/findings-of-the-financial-reporting-review-panel-in-respect-of-the-accounts-of-sports-direct-international-plc-for-the-year-ended-26-april-2015/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/12/formal-complaint-and-admission-of-misconduct-relating-to-icaew-members-and-a-member-firm-in-connection-with-rsm-tenon-group-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/12/frc-correspondence-to-beis-select-committee/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/12/frc-issues-draft-plan-and-budget-for-201718/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/12/frc-letter-to-pirc-managing-director-alan-macdougall/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/12/frc-publishes-new-technical-actuarial-standards/</loc><lastmod>2025-04-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/12/frc-removes-requirement-to-notify-shareholders-from-frs-101-and-frs-102-and-consults-on-fred-66/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/12/frcs-201718-thematic-reviews-expected-to-prompt-improvements/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/11/19th-meeting-of-the-european-audit-inspection-group-eaig/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/11/companies-should-focus-more-on-issues-important-to-shareholders-and-wider-stakeholders-says-frc-in-response-to-beis-inquiry/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/11/frc-board-appointment-2/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/11/frc-publishes-consultation-on-procedures-for-de-registration-of-third-country-auditors/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/11/frc-welcomes-the-hamptonalexander-report/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/11/frc-welcomes-wide-ranging-consultation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/11/ifiar-celebrates-10-years-of-cooperation-in-international-audit-regulation/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/11/improved-reporting-of-alternative-performance-measures-welcomed-but-further-enhancements-needed/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/11/investigations-into-the-preparation-approval-and-audit-of-the-financial-statements-of-sports-direct-international-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/11/speech-by-stephen-haddrill-ceo-frc-eys-financial-reporting-outlook-2016-conference/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/11/tiering-of-signatories-to-the-stewardship-code/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/10/aligning-the-interests-of-business-and-society/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/10/consultation-into-improvements-to-cash-flow-statement-launched/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/10/consultation-on-changes-to-corporate-reporting-review-procedures/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/10/deloitte-llp-a-member-firm-of-the-institute-of-chartered-accountants-in-england-and-wales-and-john-clennett-a-member-of-the-institute-of-chartered-accountants-in-england-and-wales/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/10/former-ceo-of-co-operative-bank-plc-admits-misconduct-in-settlement-agreement/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/10/frc-lab-report-confirms-the-importance-of-business-model-disclosure-to-investors/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/10/frc-thematic-review-welcomes-improved-transparency-of-tax-reporting-and-encourages-greater-clarity-around-the-reporting-of-tax-uncertainties/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/10/pwc-llp-and-stephen-harrison-a-member-firm-and-member-of-the-icaew/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/10/revised-actuarial-standard-technical-memorandum-1-as-tm1/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/10/revocation-of-recognition-of-the-association-of-authorised-public-accountants-aapa-as-a-supervisory-body/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/10/speech-by-sir-win-bischoff-frc-chairman-chairmens-forum-dinner-on-culture-and-values/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/10/speech-by-sir-win-bischoff-frc-chairman-financial-services-brexit-summit/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/10/the-frc-issues-advice-to-preparers-of-listed-companies/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/09/culture-to-capital-aligning-corporate-behaviour-with-long-term-performance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/09/formal-complaints-against-kpmg-llp-and-members-relating-to-equity-red-star-and-equity-syndicate-management-limited/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/09/frc-consults-on-approach-to-updating-frs-102-for-changes-in-ifrs/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/09/promoting-continuous-improvement-in-audit-frc-issues-thematic-review-on-root-cause-analysis-of-audit-inspection-findings/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/09/speech-by-sir-win-bischoff-chairman-frc-at-the-frc-conference-2016/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/08/closure-of-investigation-into-the-conduct-of-mr-laurie-mcilwee/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/08/disciplinary-case-relating-to-pwcs-audits-of-cattles-plc-and-welcome-financial-services-limited/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/07/confidence-grows-in-audit-but-more-needs-to-be-done-says-frc-report/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/07/corporate-culture-key-to-sustainable-growth/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/07/financial-reporting-council-publishes-annual-report-for-201516/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/07/frc-comments-on-executive-remuneration-working-groups-final-report/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/07/frc-concludes-annual-review-of-frs-101-and-proposes-further-changes-in-response-to-feedback/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/07/frc-consults-on-adopting-international-auditing-standards-to-facilitate-public-assurance-of-insurers-solvency-ii-reports/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/07/frc-investigation-in-connection-with-the-pension-schemes-of-coats-group-plc-between-2004-and-2012/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/07/frc-responds-to-rt-hon-frank-field-mp-and-iain-wright-mp-investigation-into-pwcs-conduct-of-bhs/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/07/outcome-of-disciplinary-case-against-stephen-hill-and-david-wells-in-connection-with-connaught-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/07/reminders-for-half-yearly-and-annual-financial-reports-following-the-eu-referendum/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/07/revised-uk-audit-firm-governance-code-sharpens-purpose-and-enhances-transparency/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/07/speech-by-marek-grabowski-frc-director-of-audit-policy-ibracon-6th-brazilian-conference-on-accounting-independent-auditing/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/07/speech-by-sir-win-bischoff-frc-chairman-culture-and-conduct-forum-for-the-financial-services-industry/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/06/speech-by-stephen-haddrill-ceo-frc-chartered-iia-annual-dinner-2016/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/06/financial-reporting-lab-call-for-participants-digital-future-data/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/06/frc-appoints-john-hitchins-as-deputy-chair-of-the-frrp/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/06/frc-comments-on-issues-arising-in-relation-to-accounting-for-social-housing-loans/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/06/frc-issues-key-facts-and-trends-report-on-uk-accountancy-profession/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/06/frc-letter-to-simon-walker-director-general-of-the-institute-of-directors-regarding-bhs/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/06/frc-statement-following-the-referendum-vote-to-leave-the-eu/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/06/frc-statement-regarding-kpmg-audit-plcs-audit-of-hbos-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/06/investigation-announced-in-respect-of-pricewaterhousecoopers-llps-audit-of-bhs-limited/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/06/investigation-announced-into-the-conduct-of-kpmg-audit-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/06/investigation-into-kpmg-audit-plcs-audit-of-hbos-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/06/investigation-into-the-preparation-approval-and-audit-of-the-financial-statements-of-companies-within-the-serco-group/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/06/public-audit-forum-designated-sorp-making-body/</loc><lastmod>2024-08-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/06/smaller-quoted-companies-should-continue-to-report-under-ifrs-for-consistency-and-comparability-agree-respondents/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/06/speech-by-sir-win-bischoff-chairman-frc-at-the-deloitte-global-forum-2016/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/06/statement-from-stephen-haddrill-chief-executive-of-the-financial-reporting-council-regarding-the-implementation-of-the-eu-audit-regulation-and-directive/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/05/audit-quality-review-reports-published-by-frc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/05/faqs-on-esma-apm-guidelines/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/05/frc-appoints-mike-suffield-as-director-of-audit-quality/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/05/frc-issues-amendments-to-frs-103-to-update-it-for-changes-in-the-regulatory-framework-for-insurers/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/05/frc-issues-amendments-to-frs-105-to-bring-limited-liability-partnerships-and-qualifying-partnerships-within-the-scope-of-the-micro-entities-regime/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/05/frc-promotes-confidence-in-actuarial-work-through-revised-technical-actuarial-standards/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/05/frc-responds-to-richard-fuller-mp-on-the-sale-of-bhs-to-retail-acquisitions/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/05/revised-guidance-for-irish-credit-union-audits-published/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/05/speech-by-sir-win-bischoff-chairman-frc-city-week-2016/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/05/speech-by-stephen-haddrill-ceo-frc-grant-thornton-conference/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/05/succession-planning-should-be-aligned-to-company-strategy/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/05/the-pre-emption-group-publishes-monitoring-report-and-good-practice-template-resolutions-to-assist-companies/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/04/deloitte-llp-a-member-firm-of-the-institute-of-chartered-accountants-in-england-and-wales-and-john-clennett-a-member-of-the-institute-of-chartered-accountants-in-england-and-wales-2/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/04/frc-publishes-plan-budget-for-201617/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/04/guidance-on-the-going-concern-basis-of-accounting-and-reporting-on-solvency-and-liquidity-risks/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/04/icasfrc-research-explores-audit-skills-of-the-future/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/04/ifiar-plenary-meeting-18-21-april/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/03/revised-operating-procedures-for-reviewing-corporate-reporting-2/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/04/revised-uk-corporate-governance-code-guidance-on-audit-committees-and-auditing-and-ethical-standards/</loc><lastmod>2024-06-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/03/consultation-on-the-frcs-audit-enforcement-procedure/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/03/frc-appoints-tracy-vegro-as-executive-director-of-strategy-resources/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/03/frc-invites-feedback-on-frs-102-to-inform-its-future-development/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/03/frc-issues-amendments-to-fair-value-disclosures-in-frs-102/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/03/frc-letter-to-investors-shareholder-meeting-season/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/03/frc-responds-to-request-for-guidance-on-volatility-and-uncertainty-for-corporate-reporting-season/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/03/investment-association-productivity-action-plan-frc-comment/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/03/results-of-review-of-transfers-from-defined-benefit-to-defined-contribution-schemes/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/03/speech-by-melanie-mclaren-executive-director-codes-and-standards-at-the-internal-audit-leaders-conference/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/03/speech-by-sir-win-bischoff-chairman-frc-at-financial-times-banking-standards-conference-time-for-change-spotlight-on-behaviour-competence-and-culture/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/02/bis-consultation-on-the-uk-implementation-of-the-eu-directive-on-disclosure-of-non-financial-and-diversity-information/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/02/electronic-tagging-of-charity-accounts-supported-by-consultation/</loc><lastmod>2024-08-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/02/frc-comments-on-new-ifrs-requirement-on-debt-disclosure/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/02/frc-consults-on-revised-guidance-for-irish-credit-union-audits/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/02/frc-highlights-role-of-engagement-quality-control-reviewer-in-overall-audit-quality/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/02/frc-joins-uk-regulators-network/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/02/outcome-of-disciplinary-case-in-connection-with-presbyterian-mutual-society/</loc><lastmod>2024-04-19</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/01/frc-comments-on-new-international-standard-on-lease-accounting/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/01/investors-welcome-continued-improvements-in-auditors-reports/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/01/kpmg-audit-plcs-audit-of-hbos-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/01/quality-of-corporate-governance-in-the-uk-remains-high/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/01/review-of-audit-firms-quality-monitoring-to-boost-confidence-in-audit/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/01/speech-by-stephen-haddrill-ceo-frc-at-climate-disclosure-standards-boards-comply-or-explain-review-of-ftse-350-companies/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/06/closure-of-investigation-into-the-conduct-of-members-and-a-member-firm-as-auditors-of-tesco-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/06/frc-defers-decision-on-updating-frs-102-for-major-changes-in-ifrs/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/06/frc-launches-proposed-updates-to-money-laundering-guidance/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/06/ftse-350-audits-improved-with-further-action-needed-to-deliver-consistent-improvement/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/06/investigation-opened-into-the-audit-of-the-financial-statements-of-bt-group-plc/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/06/names-of-audit-reviews-201617-published/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2017/06/outcome-of-disciplinary-cases-in-connection-with-the-cup-trust/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/11/deloitte-llp-and-john-clennett-fined-for-misconduct-in-relation-to-aero-inventory-plc/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/07/consultation-on-the-proposed-revisions-to-the-cass-standard/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/08/draft-streamlined-energy-carbon-reporting-secr-taxonomy-opens-for-consultation/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/08/financial-reporting-lab-q2-2019-newsletter/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/08/frc-publishes-draft-response-to-proposed-amendments-to-ifrs-17/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2019/07/sanctions-against-kpmg-and-a-partner-in-relation-to-client-assets-reports-of-bny-mellon-entities/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2016/11/deloitte-llp-and-john-clennett-fined-for-misconduct-in-relation-to-aero-inventory-plc-2/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/09/frc-opens-recruitment-campaign-for-three-additional-non-executive-directors-to-join-the-frc-board/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/09/frc-statement-on-rob-whitemans-decision-to-retire-as-ceo-of-cipfa/</loc><lastmod>2023-09-29</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/09/frc-welcomes-appointment-of-peter-wyman-as-icaews-first-chair-of-the-board/</loc></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/09/fred-84-draft-amendments-to-frs-102-the-financial-reporting-standard-applicable-in-the-uk-and-republic-of-ireland-supplier-finance-arrangements/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/09/stakeholder-insight-group-open-for-applications-2/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/09/uk-and-new-zealand-audit-authorities-agree-mutual-recognition-of-audit-qualifications/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/09/ukeb-draft-comment-letter-ifrs-15-and-draft-supplier-finance-arrangements/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/09/ukeb-publishes-climate-related-matters-research/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/09/ukeb-publishes-user-survey-on-accounting-for-intangibles/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/09/webinar-and-roundtable-invitation-frcs-ethical-standard-consultation/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/09/periodic-review-of-uk-and-ireland-accounting-standards-project-update/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/10/reminder-frcs-ethical-standard-webinar/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/10/frc-publishes-revised-isa-uk-505-external-confirmations/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/10/frc-sets-out-reporting-expectations-amidst-ongoing-economic-uncertainty/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/10/webinar-frc-annual-review-of-corporate-reporting/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/10/ukeb-and-other-national-standard-setters-publish-a-joint-letter-to-the-issb-in-response-to-its-agenda-consultation/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/10/sanctions-against-kpmg-llp-kpmg-audit-plc-and-two-former-partners/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/10/proposed-revisions-to-isa-uk-250-section-a-and-isa-uk-250-section-b/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/10/new-frc-research-highlights-ongoing-gender-imbalance-in-actuarial-profession/</loc><lastmod>2023-10-18</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/10/research-on-the-use-of-artificial-intelligence-and-machine-learning-in-uk-actuarial-work/</loc><lastmod>2023-10-31</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/10/frc-welcomes-the-appointment-of-alan-vallance-as-icaews-ceo/</loc><lastmod>2023-10-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/10/frc-report-looks-at-materiality-mindset-for-better-corporate-reporting/</loc><lastmod>2023-10-30</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/11/webinar-and-roundtable-invitation-frc-consultation-on-proposed-revision-to-isa-uk-250-section-a-and-isa-uk-250-section-b/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/11/frc-consults-on-proposed-changes-to-actuarial-standard-technical-memorandum-1-2023/</loc><lastmod>2023-11-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/11/statement-frc-policy-update/</loc><lastmod>2023-11-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/11/2024-taxonomy-suite-published/</loc><lastmod>2023-11-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/11/draft-uksef-conformance-suite-published/</loc><lastmod>2023-11-09</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/11/frc-publishes-review-of-companies-ifrs-17-disclosures/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/11/strides-made-in-corporate-governance-reporting-but-more-work-needed-to-meet-stakeholder-expectations/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/11/ukeb-board-member-vacancies/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/11/frc-welcomes-new-remit-letter/</loc><lastmod>2023-11-22</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/11/frc-publishes-thematic-review-of-audit-sampling/</loc><lastmod>2023-11-24</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/12/ukeb-adopts-supplier-finance-arrangements-amendments-to-ias-7-statement-of-cash-flows-and-ifrs-7-financial-instruments-disclosures/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/12/fred-85-draft-amendments-to-frs-101-reduced-disclosure-framework-202324-cycle/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/12/frc-announces-areas-of-supervisory-focus-for-202425/</loc><lastmod>2023-12-06</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/12/frc-lab-insights-structured-digital-reporting-2023/</loc><lastmod>2023-12-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/12/frc-publishes-revised-technical-actuarial-standards-for-the-pensions-sector/</loc><lastmod>2023-12-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/12/frc-publishes-report-on-the-quality-of-major-local-audits-amid-delays-in-local-government/</loc><lastmod>2023-12-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/12/uk-and-switzerland-audit-authorities-jointly-approve-mutual-recognition-of-audit-qualifications/</loc><lastmod>2023-12-12</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/12/frc-publishes-inspection-findings-for-the-tier-2-and-3-audit-firms/</loc><lastmod>2023-12-13</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/12/frc-publishes-annual-review-of-competition-in-the-audit-market/</loc><lastmod>2023-12-14</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/12/frc-launches-consultation-on-draft-plan-and-budget-for-2024-25/</loc><lastmod>2023-12-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2023/12/closure-of-investigation-regarding-the-audit-of-intu-properties-plc-by-pricewaterhousecoopers-llp/</loc><lastmod>2023-12-19</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/01/investigation-regarding-the-conduct-of-a-member-in-relation-to-thurrock-councils-operations-and-investment-activities/</loc><lastmod>2024-01-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/01/frc-updates-the-ethical-standard-for-auditors/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/01/frc-revises-uk-corporate-governance-code/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/01/frc-publishes-guidance-for-uk-corporate-governance-code-2024/</loc><lastmod>2024-01-29</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/01/review-of-reporting-by-the-uks-largest-private-companies/</loc><lastmod>2024-02-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/02/frc-takes-systemic-look-at-barriers-to-competition-in-uk-audit-market/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/02/frc-supports-consultation-on-proposals-to-tackle-local-audit-backlog/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/02/frc-publishes-revised-version-of-actuarial-standard-technical-memorandum-1/</loc><lastmod>2024-02-09</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/02/frc-consultation-on-proposed-changes-to-technical-actuarial-standard-200/</loc><lastmod>2024-02-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/02/frc-welcomes-the-appointment-of-owen-mapley-as-the-ceo-of-cipfa/</loc><lastmod>2024-02-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/02/frc-announces-successful-signatories-to-uk-stewardship-code/</loc><lastmod>2024-02-21</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/02/statement-frc-policy-update-launch-of-the-uk-stewardship-code-2020-review/</loc><lastmod>2024-10-30</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/03/frc-welcomes-bill-butlers-appointment-as-chair-of-public-sector-audit-appointments/</loc><lastmod>2024-03-01</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/03/sanctions-against-kpmg-llp-and-audit-partner/</loc><lastmod>2024-03-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/03/pre-emption-group-reports-widespread-adoption-of-new-principles/</loc><lastmod>2024-03-05</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/03/future-updates-to-corporate-governance-code-guidance/</loc><lastmod>2024-03-06</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/03/roundtable-invitation-uk-stewardship-code-2020-review/</loc><lastmod>2024-04-12</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/03/frc-launches-market-study-on-uk-sustainability-assurance-market/</loc><lastmod>2024-03-21</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/03/frc-welcomes-governments-plans-to-legislate-following-non-financial-reporting-review/</loc><lastmod>2024-05-28</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/03/frc-publishes-plan-and-budget-for-2024-25/</loc><lastmod>2024-03-25</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/03/frc-revises-uk-and-ireland-accounting-standards/</loc><lastmod>2025-03-21</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/03/uk-and-australia-audit-authorities-sign-mutual-recognition-agreement-in-further-boost-to-uk-audit-market/</loc><lastmod>2024-03-28</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/04/ukeb-outreach-on-the-iasbs-exposure-draft-business-combinations-disclosures-goodwill-and-impairment/</loc><lastmod>2024-04-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/04/sanctions-against-grant-thornton-uk-llp/</loc><lastmod>2024-04-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/04/rate-regulated-activities-economic-study/</loc><lastmod>2024-04-19</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/04/webinar-reminder-frc-revisions-to-frs-102-uk-ireland-accounting-standards/</loc><lastmod>2024-05-14</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/05/roundtable-invitation-assurance-of-sustainability-reporting-market-study/</loc><lastmod>2024-05-21</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/05/sanctions-against-three-audit-firms-over-the-audits-of-london-capital-finance-plc/</loc><lastmod>2024-05-09</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/05/publication-of-final-settlement-decision-notices-in-respect-of-kpmg-and-two-former-partners/</loc><lastmod>2024-05-14</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/05/sanctions-against-crowe-uk-llp/</loc><lastmod>2024-05-14</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/05/investigation-regarding-an-audit-by-maclntyre-hudson-llp/</loc><lastmod>2024-05-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/05/frc-welcomes-new-chair-of-technical-advisory-committee/</loc><lastmod>2024-05-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/05/frc-publishes-new-technical-actuarial-standards-for-collective-money-purchase-pensions/</loc><lastmod>2024-05-24</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/05/uk-sustainability-disclosure-tac-public-meeting-may-2024-agenda-papers-and-registration/</loc><lastmod>2024-05-24</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/07/frc-restructure-creates-new-market-intelligence-and-digital-reporting-functions/</loc><lastmod>2024-07-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/07/sanctions-against-macintyre-hudson-llp-deborah-weston-and-geeta-morgan/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/07/sanction-against-sushovan-hussain-in-relation-to-autonomy-corporation-plc/</loc><lastmod>2024-07-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/07/ukeb-outreach-on-the-iasbs-ifrs-18-presentation-and-disclosure-in-financial-statements/</loc><lastmod>2024-07-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/07/frc-welcomes-government-legislation-to-modernise-regulatory-toolkit/</loc><lastmod>2024-07-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/07/frc-announces-significant-update-to-the-uk-stewardship-code/</loc><lastmod>2024-07-24</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/07/frc-annual-report-highlights-continued-progress-in-improving-standards-of-audit-financial-and-corporate-reporting-to-support-uk-corporate-growth/</loc><lastmod>2024-07-24</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/07/frc-publishes-latest-annual-enforcement-review/</loc><lastmod>2024-07-25</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/07/frc-launches-market-study-on-nhs-audit-market/</loc><lastmod>2024-07-25</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/07/iasb-exposure-draft-business-combinationsdisclosures-goodwill-and-impairment-ukeb-final-comment/</loc><lastmod>2024-07-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/07/frc-publishes-annual-tier-1-audit-firm-inspection-results/</loc><lastmod>2024-08-14</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/07/financial-reporting-council-supports-government-action-on-local-audit-backlog/</loc><lastmod>2024-07-30</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/08/draft-2025-taxonomy-suite-published/</loc><lastmod>2024-08-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/08/ukeb-seeks-stakeholder-views-on-iasbs-standard-ifrs-18-presentation-and-disclosure-in-financial-statements/</loc><lastmod>2024-08-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/08/frc-issues-consultation-on-going-concern-guidance/</loc><lastmod>2024-08-06</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/08/sanctions-against-ernst-young-llp/</loc><lastmod>2024-08-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/08/frc-publishes-amendments-to-frs-101-reduced-disclosure-framework/</loc><lastmod>2024-08-27</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/08/large-private-companies-continue-to-favour-wates-principles/</loc><lastmod>2024-08-12</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/08/discussion-paper-launched-on-the-future-of-digital-reporting-in-the-uk/</loc><lastmod>2024-08-13</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/09/frc-publishes-thematic-reviews-into-offsetting-in-the-financial-statements-and-ifrs-17-insurance-contracts/</loc><lastmod>2024-11-27</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/09/in-conversation-looking-ahead-to-the-first-reporting-cycle-of-the-2024-uk-corporate-governance-code/</loc><lastmod>2024-09-09</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/09/frc-welcomes-legislation-to-restore-timely-financial-reporting-and-audit/</loc><lastmod>2024-09-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/09/frc-issues-september-2024-editions-of-uk-and-ireland-accounting-standards/</loc><lastmod>2024-09-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/09/survey-response-deadline-extended-ifrs-18-presentation-and-disclosure-in-financial-statements/</loc><lastmod>2024-09-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/09/frc-publishes-revised-technical-actuarial-standards-for-the-insurance-sector/</loc><lastmod>2025-04-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/09/frc-publishes-annual-review-of-corporate-reporting-1/</loc><lastmod>2024-09-24</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/09/frc-announces-new-chief-operating-officer/</loc><lastmod>2024-09-25</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/09/in-conversation-an-update-on-local-audit/</loc><lastmod>2024-09-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/09/frc-letter-external-private-capital-and-audit-firms/</loc><lastmod>2024-09-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/09/ukeb-issues-draft-comment-letters-on-iasb-exposure-drafts/</loc><lastmod>2024-09-27</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/09/frc-publishes-key-accountancy-and-audit-facts-and-trends-report-for-2024/</loc><lastmod>2024-09-30</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/10/webinar-invitation-annual-review-of-corporate-reporting-202324/</loc><lastmod>2024-10-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/10/frc-publishes-updated-actuarial-guidance-on-the-use-of-ai-and-machine-learning/</loc><lastmod>2024-10-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/10/webinar-invitation-uk-corporate-governance-code-2024-first-reporting-cycle-preview/</loc><lastmod>2024-10-09</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/10/big-four-audit-firms-conclude-transition-period-of-operational-separation/</loc><lastmod>2024-10-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/10/frc-publishes-emerging-findings-from-sustainability-assurance-market-study/</loc><lastmod>2024-10-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/10/in-conversation-understanding-the-escalated-reporting-framework-in-local-audit/</loc><lastmod>2024-10-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/10/one-year-on-in-conversation-with-frc-ceo-richard-moriarty/</loc><lastmod>2024-10-21</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/10/2025-taxonomy-suite-published/</loc><lastmod>2024-10-21</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/11/financial-reporting-council-consults-on-actuarial-standard-technical-memorandum-1/</loc><lastmod>2024-11-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/11/frc-launches-consultation-on-updates-to-uk-stewardship-code/</loc><lastmod>2024-11-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/11/frc-publishes-local-audit-specialist-training-criteria/</loc><lastmod>2024-11-13</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/11/webinar-invitation-consultation-on-updates-to-uk-stewardship-code/</loc><lastmod>2024-11-13</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/11/sanctions-against-amanda-nightingale-n%C3%A9e-cleaver/</loc><lastmod>2024-11-14</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/11/in-conversation-local-audit-backlog-measures-and-audit-opinions/</loc><lastmod>2024-11-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/11/frc-publishes-report-on-quality-of-major-local-audits-ahead-of-system-reset/</loc><lastmod>2024-11-19</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/11/frc-approves-cipfa-diploma-in-local-audit/</loc><lastmod>2024-11-20</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/11/pre-emption-group-reports-uk-companies-embrace-enhanced-capital-raising-flexibility/</loc><lastmod>2024-11-22</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/11/frc-publishes-annual-review-of-corporate-governance-reporting/</loc><lastmod>2024-11-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/11/in-conversation-series-uk-corporate-governance-code-2024-key-aspects/</loc><lastmod>2024-11-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/11/frc-issues-updated-suite-of-factsheets-for-frs-102/</loc><lastmod>2024-11-27</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/11/new-non-executive-directors-appointed-to-frc-board/</loc><lastmod>2024-11-28</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/12/audit-market-competition-update-sets-out-frcs-evolving-approach/</loc><lastmod>2024-12-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/12/frc-consults-on-revisions-to-technical-actuarial-standard-for-pensions/</loc><lastmod>2024-12-09</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/12/sanctions-against-crowe-uk-llp-and-nigel-bostock/</loc><lastmod>2024-12-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/12/in-conversation-mutual-recognition-agreements/</loc><lastmod>2024-12-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/12/frc-publishes-emerging-findings-from-nhs-audit-market-study/</loc><lastmod>2024-12-12</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/12/frc-issues-draft-amendments-to-frs-101-reduced-disclosure-framework/</loc><lastmod>2024-12-13</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/12/frc-publishes-inspection-findings-for-the-tier-2-and-3-audit-firms-2024/</loc><lastmod>2024-12-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/12/frc-to-lead-governance-of-wates-principles-for-large-private-companies/</loc><lastmod>2024-12-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/12/frc-publishes-draft-strategy-2025-28/</loc><lastmod>2024-12-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2024/12/uk-sustainability-tac-issues-final-recommendations/</loc><lastmod>2024-12-18</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/01/webinar-invitation-how-uk-charities-can-prepare-for-amendments-to-frs-102/</loc><lastmod>2025-01-09</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/01/frc-reports-on-remit-and-outlines-priorities-for-growth/</loc><lastmod>2025-01-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/01/investigation-regarding-the-audit-of-entain-plc-by-kpmg-llp/</loc><lastmod>2025-01-20</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/01/frc-reviews-climate-related-financial-disclosures-cfd-by-aim-and-large-private-companies/</loc><lastmod>2025-01-21</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/01/frc-launches-campaign-to-support-uk-smes-to-grow-and-scale/</loc><lastmod>2025-01-29</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/01/webinar-invitation-uk-stewardship-code-consultation-early-feedback/</loc><lastmod>2025-01-29</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/01/frc-releases-guidance-on-revised-reporting-requirements-under-new-fca-rules/</loc><lastmod>2025-01-31</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/02/frc-launches-market-study-into-sme-audit-and-reporting-challenges/</loc><lastmod>2025-02-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/02/frc-sets-out-recommendations-for-the-sustainability-assurance-market/</loc><lastmod>2025-02-05</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/02/frc-confirms-no-amendments-to-as-tm1/</loc><lastmod>2025-02-06</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/02/frc-announces-successful-uk-stewardship-code-signatories-ahead-of-consultation-closure/</loc><lastmod>2025-02-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/02/local-audit-leadership-transferred-to-mhclg/</loc><lastmod>2025-02-12</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/02/investigation-regarding-the-conduct-of-two-individual-accountants-in-relation-to-woking-borough-councils-operations-and-investment-activities/</loc><lastmod>2025-02-13</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/02/frc-issues-updated-guidance-to-support-going-concern-reporting/</loc><lastmod>2025-02-25</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/03/roundtable-invitation-sme-market-study/</loc><lastmod>2025-03-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/03/frc-launches-public-beta-of-digital-tool-to-transform-access-to-company-data/</loc><lastmod>2025-03-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/03/investigation-regarding-an-audit-by-ernst-young-llp/</loc><lastmod>2025-03-13</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/03/investigation-regarding-the-audit-of-isg-limited-by-macintyre-hudson-llp/</loc><lastmod>2025-03-18</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/03/the-frc-publishes-first-in-a-series-of-materials-to-support-smes-understand-audit-requirements/</loc><lastmod>2025-03-19</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/03/frc-backs-growth-in-new-three-year-plan/</loc><lastmod>2025-03-20</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/03/frc-releases-updates-to-reflect-company-size-threshold-amendments/</loc><lastmod>2025-03-21</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/03/financial-reporting-council-relocates-london-office-to-canary-wharf/</loc><lastmod>2025-03-21</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/03/uksef-conformance-suite-v20-published/</loc><lastmod>2025-03-24</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/03/sanctions-against-pricewaterhousecoopers-llp-and-jonathan-hinchliffe/</loc><lastmod>2025-03-25</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/03/financial-reporting-council-updates-position-on-capital-restructuring-at-uk-audit-firms/</loc><lastmod>2025-03-25</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/04/roundtable-invitation-wates-principles-insights/</loc><lastmod>2025-04-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/04/frc-publishes-key-observations-from-actuarial-monitoring-pilot/</loc><lastmod>2025-04-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/04/investigation-regarding-the-audit-of-home-reit-plc-by-bdo-llp/</loc><lastmod>2025-04-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/04/sanctions-against-ernst-young-llp-and-richard-wilson/</loc><lastmod>2025-04-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/04/sanctions-against-ernst-young-llp-and-mr-christopher-voogd/</loc><lastmod>2025-04-14</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/04/frc-introduces-quarterly-consultation-schedule/</loc><lastmod>2025-12-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/04/investigation-regarding-the-audits-of-post-office-limited-by-ernst-young-llp/</loc><lastmod>2025-04-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/04/in-conversation-discussing-the-frcs-end-to-end-enforcement-process-review/</loc><lastmod>2025-04-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/04/in-conversation-transforming-access-to-company-data/</loc><lastmod>2025-04-22</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/04/frc-publishes-202425-insights-on-structured-digital-reporting/</loc><lastmod>2025-04-28</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/05/notice-of-disciplinary-tribunal/</loc><lastmod>2025-05-06</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/05/sanctions-in-relation-to-the-operations-and-investment-activities-of-thurrock-council/</loc><lastmod>2025-05-09</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/05/webinar-international-standard-on-auditing-for-less-complex-entities/</loc><lastmod>2025-05-12</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/05/frc-study-provides-insights-for-nhs-audit-market-reform/</loc><lastmod>2025-05-14</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/05/frc-publishes-stakeholder-insights-on-future-of-uk-digital-reporting/</loc><lastmod>2025-05-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/05/frc-publish-further-supporting-materials-as-part-of-sme-audit-campaign/</loc><lastmod>2025-05-20</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/05/roundtable-invitation-future-of-audit-supervision-strategy/</loc><lastmod>2025-06-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/05/corporate-governance-in-europe-a-joint-statement-on-responsible-sustainable-long-term-value-creation-and-competitiveness/</loc><lastmod>2025-05-28</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/05/frc-concludes-annual-review-of-frs-101/</loc><lastmod>2025-05-28</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/05/frc-consultation-release-introduction-of-international-standard-on-sustainability-assurance-uk-5000/</loc><lastmod>2025-06-06</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/05/codex-project-makes-structured-financial-data-more-accessible-for-investors-businesses-and-regulators/</loc><lastmod>2025-05-30</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/06/frc-overhauls-the-investor-stewardship-code-to-focus-on-value-creation-reducing-burdens-and-enhanced-engagement-between-market-participants/</loc><lastmod>2025-06-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/06/sanctions-20250610/</loc><lastmod>2025-11-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/06/frc-publishes-landmark-guidance-providing-clarity-to-audit-profession-on-the-uses-of-ai/</loc><lastmod>2025-06-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/06/frcs-executive-director-of-supervision-announced-as-new-head-of-sra/</loc><lastmod>2025-06-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/07/frc-publishes-the-results-of-its-major-local-audit-quality-monitoring-after-the-system-reset/</loc><lastmod>2025-07-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/07/investigation-regarding-the-audits-of-stenn-by-azets-and-deloitte/</loc><lastmod>2025-07-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/07/draft-2026-taxonomy-suite-published/</loc><lastmod>2025-07-14</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/07/frc-publishes-annual-audit-firm-inspection-results/</loc><lastmod>2025-07-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/07/notice-of-resumed-disciplinary-tribunal/</loc><lastmod>2025-07-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/07/frc-takes-action-to-support-effectiveness-of-audit-market-for-smes/</loc><lastmod>2025-07-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/07/frc-july-consultation-r/</loc><lastmod>2025-07-21</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/07/frc-publishes-revised-technical-actuarial-standard-for-pensions/</loc><lastmod>2025-07-18</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/07/investigation-regarding-the-audit-of-glencore-plc-and-its-subsidiary-glencore-energy-uk-limited-by-deloitte-llp/</loc><lastmod>2025-07-23</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/07/frc-publishes-20242025-annual-enforcement-review/</loc><lastmod>2025-07-24</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/07/in-conversation-with-richard-moriarty-ceo/</loc><lastmod>2025-07-28</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/07/uk-sustainability-disclosure-tac-seeks-views-on-issb-amendments/</loc><lastmod>2025-08-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/07/frc-webinar-invitation-practice-note-for-the-audit-of-smes/</loc><lastmod>2025-07-29</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/08/in-conversation-building-the-frcs-annual-report-and-accounts-202425/</loc><lastmod>2025-08-01</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/08/in-conversation-exploring-culture-uk-corporate-governance-code-2024/</loc><lastmod>2025-08-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/08/in-conversation-applying-principles-uk-corporate-governance-code-2024/</loc><lastmod>2025-08-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/08/in-conversation-whats-the-difference-between-statutory-audit-and-assurance/</loc><lastmod>2025-08-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/08/latest-signatories-to-uk-stewardship-code-announced/</loc><lastmod>2025-09-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/08/future-audit-supervision-strategy-frc-launches-second-phase-of-engagement/</loc><lastmod>2025-08-13</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/08/roundtable-invitation-proposed-amendments-to-pie-auditor-registration-regulations/</loc><lastmod>2025-08-14</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/08/roundtable-invitation-sme-audit-market-study/</loc><lastmod>2025-08-14</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/08/in-conversation-board-leadership-in-relation-to-cyber-risk-uk-corporate-governance-code-2024/</loc><lastmod>2025-08-18</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/08/in-conversation-remuneration-uk-corporate-governance-code-2024/</loc><lastmod>2025-08-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/08/in-conversation-findings-and-remedies-from-the-frcs-sme-audit-market-study/</loc><lastmod>2025-08-28</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/09/in-conversation-with-pauline-wallace-five-years-as-ukeb-chair/</loc><lastmod>2025-09-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/09/in-conversation-uk-stewardship-code-2026-what-you-need-to-know/</loc><lastmod>2025-09-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/09/frc-issues-additional-factsheets-to-support-frs-102-preparers/</loc><lastmod>2026-03-31</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/09/financial-reporting-council-launches-bold-new-programme-to-build-capability-and-support-growth-by-small-uk-audit-firms/</loc><lastmod>2025-09-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/09/frc-launches-innovation-and-improvement-hub-to-drive-regulatory-innovation-and-market-growth/</loc><lastmod>2025-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/09/frc-publishes-conforming-amendments-to-international-standards-on-auditing/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/09/frc-publishes-annual-review-of-corporate-reporting-25/</loc><lastmod>2025-09-30</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/frc-launches-consultation-on-enhanced-enforcement-procedures-as-part-of-its-end-to-end-enforcement-review/</loc><lastmod>2025-10-01</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/frc-launches-consultation-on-enhanced-auditing-standards-to-strengthen-fraud-detection-and-evaluation-of-going-concern/</loc><lastmod>2025-10-01</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/frc-launches-consultation-on-enhanced-auditing-standards/</loc><lastmod>2025-10-01</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/frc-consults-as-part-of-annual-review-of-frs-101/</loc><lastmod>2025-10-01</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/frc-issues-october-consultations/</loc><lastmod>2025-10-01</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/financial-reporting-council-announces-two-new-executive-directors/</loc><lastmod>2025-10-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/frc-to-develop-technical-guidance-for-pension-scheme-actuaries-to-respond-to-forthcoming-legislation/</loc><lastmod>2025-10-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/sanctions-against-kpmg-llp-and-anthony-sykes-decision/</loc><lastmod>2025-10-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/roundtable-invitation-shaping-technical-guidance-for-pension-scheme-actuaries/</loc><lastmod>2025-10-14</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/frc-highlights-latest-trends-in-accountancy-and-audit/</loc><lastmod>2025-10-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/frc-updates-proportionality-guidance-for-actuaries/</loc><lastmod>2025-10-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/frc-publishes-key-findings-and-good-practice-report/</loc><lastmod>2025-10-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/frc-publishes-corporate-reporting-insights/</loc><lastmod>2025-10-21</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/roundtable-invitation-consultation-on-proposed-revisions-to-audit-enforcement-procedure/</loc><lastmod>2025-10-22</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/frc-withdraws-asorp-1-to-streamline-actuarial-standards-framework/</loc><lastmod>2025-10-23</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/roundtable-invitation-review-of-corporate-governance-reporting/</loc><lastmod>2025-10-23</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/frc-publishes-guidance-to-support-stewardship-code-reporting/</loc><lastmod>2025-10-30</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/10/frc-proposes-no-significant-amendments-to-as-tm1/</loc><lastmod>2025-10-30</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/11/frc-updates-guidance-on-non-executive-director-remuneration-to-support-good-governance/</loc><lastmod>2025-11-05</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/11/frc-imposes-sanctions-against-bdo-llp-and-two-audit-engagement-partners/</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/11/frc-launches-discussion-paper-on-future-technical-development-of-uk-digital-reporting-taxonomies/</loc><lastmod>2025-11-07</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/11/uk-tac-seeks-new-members-to-shape-uk-sustainability-disclosure-standards/</loc><lastmod>2025-11-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/11/frc-review-helps-stewardship-code-signatories-prepare-for-streamlined-reporting-requirements-under-the-new-code/</loc><lastmod>2025-11-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/11/frc-takes-steps-to-support-quality-and-consistency-in-the-assurance-of-sustainability-reporting/</loc><lastmod>2025-11-12</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/08/in-conversation-series-uk-corporate-governance-code-2024/</loc><lastmod>2025-11-12</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/11/frc-annual-review-highlights-the-value-of-meaningful-explanations-in-corporate-governance-reporting-and-the-codes-flexibility/</loc><lastmod>2025-11-18</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/11/frc-ceo-richard-moriarty-an-update-on-some-of-our-key-projects-to-create-the-conditions-that-support-transparency-and-trust-in-the-uk-economy/</loc><lastmod>2025-11-14</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/11/frc-published-insights-on-reporting-by-large-private-uk-companies-after-first-year-of-assuming-governance/</loc><lastmod>2025-11-19</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/11/frc-publishes-2026-uk-taxonomy-suite/</loc><lastmod>2025-11-19</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/11/frc-makes-minor-amendments-to-auditor-regulatory-sanctions-procedure-arsp-and-the-crown-dependencies-recognised-auditor-sanctions-procedure-cd-rasp/</loc><lastmod>2025-11-27</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/12/frc-insights-on-companies-wates-principles-reporting-demonstrate-frameworks-flexibility-and-ongoing-commitment-to-effective-governance/</loc><lastmod>2025-12-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/12/frc-report-highlights-non-big-four-firms-continuing-to-build-presence-in-pie-audit-market/</loc><lastmod>2025-12-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/12/more-ftse-350-companies-adopting-flexible-capital-raising-guidance-with-investor-support-remaining-strong/</loc><lastmod>2025-12-09</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/12/investigation-regarding-the-conduct-of-two-members-and-ernst-young-llp-in-relation-to-the-issuance-of-unauthorised-auditors-reports/</loc><lastmod>2025-12-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/12/in-conversation-consulting-to-update-the-audit-enforcement-procedure/</loc><lastmod>2025-12-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/12/investigation-regarding-an-audit-of-shell-plc-by-ernst-young-llp/</loc><lastmod>2025-12-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2025/12/frc-launches-consultation-on-draft-plan-and-budget-for-2026-27/</loc><lastmod>2025-12-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/01/frc-sets-schedule-for-2026-consultation-windows/</loc><lastmod>2026-01-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/01/frc-ceo-sets-out-focus-for-2026/</loc><lastmod>2026-02-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/01/sanctions-against-nicholas-bowerman-for-failure-to-co-operate-with-an-investigation-by-the-financial-reporting-council/</loc><lastmod>2026-01-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/01/frc-issues-guidance-to-support-actuaries-dealing-with-historic-amendments-to-pension-rules/</loc><lastmod>2026-01-23</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/01/latest-signatories-announced-ahead-of-transition-to-uk-stewardship-code-2026/</loc><lastmod>2026-01-28</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/02/frc-to-host-digital-reporting-education-events-across-uk/</loc><lastmod>2026-02-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/02/frc-publishes-updated-strategic-report-guidance/</loc><lastmod>2026-02-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/02/frc-confirms-as-tm1-assumptions-unchanged-following-annual-review/</loc><lastmod>2026-02-06</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/02/frc-proposes-amendments-to-actuarial-standard-for-new-multi-employer-cdc-pension-schemes/</loc><lastmod>2026-02-09</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/02/financial-reporting-council-chair-sir-jan-du-plessis-to-retire-in-september/</loc><lastmod>2026-02-12</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/02/frc-consults-on-temporary-amendment-to-tca-directions/</loc><lastmod>2026-02-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/02/frc-maintains-international-alignment-for-companies-applying-adapted-formats-in-financial-statements/</loc><lastmod>2026-02-18</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/02/closure-of-investigation-regarding-an-audit-by-ernst-young-llp/</loc><lastmod>2026-02-24</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/03/financial-reporting-council-publishes-feedback-statement-on-uk-xbrl-taxonomy-technical-modelling-proposals/</loc><lastmod>2026-03-05</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/03/investigation-regarding-conduct-of-two-individual-accountants-in-relation-to-vistry-group-plc/</loc><lastmod>2026-03-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/03/frc-publishes-guidance-to-help-investors-and-advisors-recognise-the-value-of-flexible-governance-reporting/</loc><lastmod>2026-03-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/03/frc-publishes-interim-guidance-to-support-safeguarding-auditors-during-transition-to-the-fcas-new-supplementary-regime/</loc><lastmod>2026-03-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/03/frc-announces-measures-to-support-small-business-growth/</loc><lastmod>2026-03-25</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/03/frc-introduces-evolved-approach-to-audit-supervision/</loc><lastmod>2026-03-25</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/03/quarterly-consultations-march-2026/</loc><lastmod>2026-03-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/03/frc-sets-out-year-of-delivery-in-plan-and-budget-for-2627/</loc><lastmod>2026-03-27</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/03/innovative-new-guidance-supports-audit-firm-adoption-of-emerging-ai-technologies/</loc><lastmod>2026-04-01</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/04/closure-of-investigation-regarding-the-audit-of-entain-plc-by-kpmg-llp/</loc><lastmod>2026-04-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/news/2026/03/frc-strengthens-oversight-of-pie-audit-firm-restructuring/</loc><lastmod>2026-03-31</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/</loc><lastmod>2023-10-01</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-with-the-ukeb-chair-reflections-and-priorities/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-publishes-guidance-on-running-effective-agms/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/creating-positive-culture-neurodiversity/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/creating-positive-culture-mental-health/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/creating-positive-culture-disability/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/creating-positive-culture-maureen-beresford-anthony-kennedy-discuss-the-role-of-internal-audit/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/creating-positive-culture-rafal-budzinski-tracey-groves-discuss-corporate-purpose-esg-reporting/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/2022-review-of-corporate-governance-reporting/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-webinar-to-discuss-key-findings-of-recent-corporate-reporting-reviews/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/annual-review-of-the-uk-corporate-governance-code/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/the-wates-principles-next-steps-in-good-practice-and-reporting/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/workforce-engagement-webinar/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/david-styles-speaks-to-dame-sarah-thornton-on-the-modern-slavery-reporting-practices-in-the-uk/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-position-paper-miranda-craig-and-sarah-rapson-discuss-the-changes-in-supervision/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/annual-review-of-corporate-reporting-webinar-2022/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/as-tm1-webinar/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/audit-committee-minimum-standard/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/competition-policy-paper/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/considering-the-public-interest-in-our-work-webinar/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/corporate-governance-and-stewardship-mythbuster-webinar/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/corporate-governance-code-consultation/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/early-feedback-on-the-uk-corporate-governance-code-consultation/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/esg-what-weve-achieved-so-far-and-whats-next-webinar/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/esg-data-distribution-and-consumption/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-launches-digital-and-technology-group/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-position-paper-miranda-craig-and-jenny-carter-discuss-the-changes-for-corporate-reporting/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-position-paper-rachel-atkinson-laura-warren-discuss-whats-next-for-competition/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-position-paper-rachel-atkinson-david-styles-maureen-beresford-discuss-corporate-governance/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-position-paper-sir-jon-kate-oneill-discuss-the-future-of-the-audit-profession/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-the-frc-sandbox/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/influence-of-proxy-advisors-and-esg-rating-agencies-on-companies-and-investors/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/new-corporate-reporting-requirements-webinar/</loc><lastmod>2024-02-21</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/new-signatories-added-to-the-uk-stewardship-code/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/non-financial-reporting-review/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/periodic-review-of-uk-and-ireland-financial-reporting-standards-publication-of-fred-82/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/improving-esg-data-production/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/kate-oneill-and-claire-lindridge-discuss-the-consultation-for-the-audit-quality-indicators/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-position-paper-rachel-atkinson-speaks-with-james-ferris-on-whats-next-for-audit/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/kate-oneill-harriett-mossop-janet-lucke-discuss-tcfd-disclosures-from-premium-listed-companies/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/kate-oneill-elizabeth-barrett-discuss-the-latest-annual-enforcement-review/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/kate-oneill-in-conversation-with-mark-babington-on-the-issbs-latest-consultation/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/key-findings-of-recent-corporate-reporting-thematic-reviews-webinar/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/navigating-barriers-to-senior-leadership-for-people-from-minority-ethnic-groups-webinar/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/navigating-the-complex-landscape-of-esg-and-sustainability-reporting-webinar/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/net-zero-disclosures/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/professional-bodies-supervision/</loc><lastmod>2023-09-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/professional-judgement-guidance-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/audit-and-corporate-governance-reform-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/kate-oneill-sarah-rapson-discuss-the-latest-audit-quality-review-results/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/proposed-revisions-to-the-uk-corporate-governance-code-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/public-interest-principles/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/reflecting-on-this-years-annual-enforcement-review-2023/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/revised-tas-100/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/revision-to-actuarial-standards-in-the-pensions-sector-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/setting-out-the-frcs-proposals-in-fred-82-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/stewardship-reporting-review-2022/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/structured-digital-reporting-improving-quality-and-usability-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/supervising-audit-quality/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/sustainability-disclosures-technical-advisory-committee/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/tas-100-version-20-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/tas-300/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/the-frc-and-local-audit/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/the-frc-in-conversation-with-the-ukeb/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/the-frc-releases-their-revised-as-tm1-for-pension-projections/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/the-influence-of-the-stewardship-code-on-the-practice-and-reporting-of-asset-managers-and-owners/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/kate-oneill-speaks-with-mark-babington-sarah-rapson-on-the-frcs-transition-to-a-new-regulator/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/actuarial-regulatory-reform-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/the-frc-launch-their-supporting-transgender-and-intersex-employees-policy/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/restoring-trust-in-audit-and-corporate-governance-government-response-actuarial-policy/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/kate-oneill-in-conversation-with-vanessa-leung-on-the-actuarial-regulatory-reform/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/kate-oneill-in-conversation-with-sir-jon-on-the-governments-response/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/joint-frc-issb-webinar-an-update-on-the-issb-and-international-sustainability-standards/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/the-frcs-enforcement-process/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/isa-uk-600-special-considerations-audits-of-group-financial-statements-including-the-work-of-component-auditors-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/thematic-on-fair-value-measurement/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/tier-1-audit-quality-inspections-results-2023/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/uk-corporate-governance-code-consultation-what-weve-heard-so-far/</loc><lastmod>2025-09-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/updated-green-finance-strategy-and-the-frc-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/uk-stewardship-code-2020/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/year-one-tcfd-aligned-disclosures-uk-regulators-perspectives-on-lessons-learned-and-better-practice-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/year-end-advice-letter-to-preparers-of-accounts/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/annual-review-of-corporate-reporting-highlights/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/developments-in-audit-highlights/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/the-risk-coalition-raising-the-bar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/consultation-of-fraud-auditing-standards-isa-uk-240-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-beis-eu-exit-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/using-technology-to-enhance-audit-quality-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/revision-of-quality-management-standards-for-uk-audit-firms-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/lgbt-history-month-frc-webinar-with-opening-doors-london/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/corporate-reporting-and-governance-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/enforcement-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/quality-and-competition-in-the-audit-market-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/audit-scope-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/supervision-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/regulatory-framework-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/the-frc-and-university-of-portsmouth-joint-research-on-board-remuneration/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/review-of-interim-reporting-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-conference-building-an-audit-firm-culture-that-supports-high-quality-audit/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-conference-the-role-of-the-audit-committee/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-lab-webinar-how-to-prepare-for-structured-reporting-this-year-end/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/annual-review-of-corporate-reporting-webinar-2023/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/kate-oneill-discusses-the-revised-audit-firm-governance-code-2022-with-claire-lindridge/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-conference-developing-a-mindset-of-professional-scepticism-and-challenge/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-conference-embedding-and-measuring-organisational-culture/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-conference-audit-firm-culture-audit-quality-and-the-role-of-the-regulator/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/understanding-assurance/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/board-diversity-and-effectiveness-in-ftse-350-companies-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-periodic-review-of-frs-102-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frcs-consultation-on-proposals-to-update-and-strengthen-the-audit-firm-governance-code-webinar/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frciasb-webinar-management-commentary/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/creating-positive-culture-david-styles-vanda-murray-discuss-how-boards-promote-corporate-culture/</loc><lastmod>2023-09-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/proposals-to-strengthen-the-uks-audit-firm-governance-code/</loc><lastmod>2024-01-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-lists-successful-signatories-to-the-uk-stewardship-code/</loc><lastmod>2024-01-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/what-do-investors-want-to-understand-about-risks-uncertainties-opportunities-and-scenarios/</loc><lastmod>2024-01-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/reflecting-on-the-2023-uk-corporate-governance-code-consultation/</loc><lastmod>2024-03-19</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/finding-exceptional-neds/</loc><lastmod>2024-03-19</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/ethical-standard-webinar/</loc><lastmod>2023-11-01</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/adopting-a-materiality-mindset/</loc><lastmod>2024-03-19</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/annual-review-of-corporate-reporting-webinar/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/2023-annual-review-of-corporate-governance-reporting/</loc><lastmod>2024-03-19</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-consultation-on-proposed-revisions-to-isa-uk-250-webinar/</loc><lastmod>2023-11-23</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/annual-review-of-corporate-governance-reporting-webinar/</loc><lastmod>2023-11-27</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/the-frcs-enhanced-approach-to-professional-bodies-supervision/</loc><lastmod>2023-12-05</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-with-frc-ceo-richard-moriarty/</loc><lastmod>2024-03-19</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/technical-actuarial-standard-tas-300-pensions-version-20-webinar/</loc><lastmod>2024-01-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/uk-corporate-governance-code-2024-webinar/</loc><lastmod>2024-01-29</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/uk-corporate-governance-code-2024-internal-controls-webinar/</loc><lastmod>2024-02-20</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/addressing-the-backlog-in-local-audit/</loc><lastmod>2025-02-12</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/reflecting-on-the-revised-uk-corporate-governance-code-2024/</loc><lastmod>2024-03-19</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/reviewing-the-uk-stewardship-code/</loc><lastmod>2024-02-28</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-with-sir-keith-skeoch-chair-of-the-pre-emption-group/</loc><lastmod>2024-03-05</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-launches-market-study-on-sustainability-assurance-market/</loc><lastmod>2024-03-21</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-welcomes-non-financial-reporting-review/</loc><lastmod>2024-05-28</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-revisions-to-frs-102-uk-ireland-accounting-standards/</loc><lastmod>2024-05-23</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frcs-key-changes-to-frs-102/</loc><lastmod>2024-09-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-restructure-introduces-two-new-functions/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-discuss-the-recent-updates-to-the-stewardship-code-review/</loc><lastmod>2024-07-23</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/the-frcs-year-in-enforcement/</loc><lastmod>2024-07-25</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/stewardship-code-review-update/</loc><lastmod>2024-07-24</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/discussing-the-frcs-annual-tier-1-audit-firm-inspections-results/</loc><lastmod>2024-08-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/discussing-the-frcs-consultation-on-going-concern-guidance/</loc><lastmod>2024-08-06</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/discussing-the-latest-review-of-reporting-against-the-wates-principles/</loc><lastmod>2024-08-12</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-looking-ahead-to-the-first-reporting-cycle-of-the-2024-uk-corporate-governance-code/</loc><lastmod>2024-12-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/revisions-to-technical-actuarial-standard-tas-200/</loc><lastmod>2024-09-20</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-the-frcs-annual-review-of-corporate-reporting-20232024/</loc><lastmod>2024-09-24</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-an-update-on-local-audit/</loc><lastmod>2024-09-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-big-four-audit-firms-conclude-transition-period-of-operational-separation/</loc><lastmod>2024-10-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/global-ethics-day-2024/</loc><lastmod>2024-10-16</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/understanding-the-escalated-reporting-framework-in-local-audit/</loc><lastmod>2024-10-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/annual-review-of-corporate-reporting-202324/</loc><lastmod>2024-10-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/one-year-on-in-conversation-with-frc-ceo-richard-moriarty/</loc><lastmod>2024-10-21</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/uk-corporate-governance-code-2024-first-reporting-cycle-preview/</loc><lastmod>2024-10-24</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/launch-of-uk-stewardship-code-consultation/</loc><lastmod>2024-11-12</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-local-audit-backlog-measures-and-audit-opinions/</loc><lastmod>2024-11-18</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/consultation-on-updates-to-uk-stewardship-code/</loc><lastmod>2024-11-20</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/uk-corporate-governance-code-2024-navigating-outcomes-based-corporate-governance-reporting/</loc><lastmod>2024-11-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/uk-corporate-governance-code-2024-strategies-and-reporting-insights-of-embedding-corporate-culture/</loc><lastmod>2024-11-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/uk-corporate-governance-code-2024-navigating-diversity-in-corporate-governance/</loc><lastmod>2024-11-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/uk-corporate-governance-code-2024-understanding-comply-or-explain/</loc><lastmod>2024-11-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/uk-corporate-governance-code-2024-audit-committee-minimum-standards-the-frcs-new-framework/</loc><lastmod>2024-11-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/mutual-recognition-agreements/</loc><lastmod>2024-12-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/tas-300-consultation/</loc><lastmod>2025-01-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/how-charities-can-prepare-for-major-amendments-to-frs-102/</loc><lastmod>2025-01-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/supporting-uk-smes-to-grow-and-scale/</loc><lastmod>2025-01-29</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/uk-stewardship-code-consultation-early-feedback-webinar/</loc><lastmod>2025-02-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-updating-the-frcs-going-concern-guidance/</loc><lastmod>2025-03-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/understanding-audit-standards/</loc><lastmod>2025-04-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/sme-audit-market-study-what-weve-been-hearing/</loc><lastmod>2025-04-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-discussing-the-frcs-end-to-end-enforcement-process-review/</loc><lastmod>2025-04-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-transforming-access-to-company-data/</loc><lastmod>2025-04-22</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/what-is-an-audit/</loc><lastmod>2025-08-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/international-standard-on-auditing-for-less-complex-entities/</loc><lastmod>2025-08-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/uk-stewardship-code-2026/</loc><lastmod>2025-06-18</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-annual-audit-firm-inspection-results-2025/</loc><lastmod>2025-08-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/tas-300-revising-the-technical-actuarial-standard-for-pensions/</loc><lastmod>2025-07-18</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-annual-enforcement-review/</loc><lastmod>2025-08-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-with-richard-moriarty-ceo/</loc><lastmod>2025-08-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/practice-note-for-the-audit-of-smes-webinar/</loc><lastmod>2025-08-01</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-building-the-frcs-annual-report-and-accounts-202425/</loc><lastmod>2025-08-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-exploring-culture-uk-corporate-governance-code-2024/</loc><lastmod>2025-08-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-applying-principles-uk-corporate-governance-code-2024/</loc><lastmod>2025-08-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-whats-the-difference-between-statutory-audit-and-assurance/</loc><lastmod>2025-08-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/a-consultation-on-the-future-of-audit-supervision/</loc><lastmod>2025-08-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-board-leadership-in-relation-to-cyber-risk-uk-corporate-governance-code-2024/</loc><lastmod>2025-08-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-remuneration-uk-corporate-governance-code-2024/</loc><lastmod>2025-08-26</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-findings-and-remedies-from-the-frcs-sme-audit-market-study/</loc><lastmod>2025-09-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-with-pauline-wallace-five-years-as-ukeb-chair/</loc><lastmod>2025-09-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-uk-stewardship-code-2026-what-you-need-to-know/</loc><lastmod>2025-09-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-building-capacity-for-smaller-firms/</loc><lastmod>2025-09-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/launching-the-frcs-innovation-and-improvement-hub/</loc><lastmod>2025-10-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/updating-the-frcs-audit-enforcement-procedure/</loc><lastmod>2025-10-02</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/end-to-end-review-updating-the-frcs-audit-enforcement-procedure/</loc><lastmod>2025-10-08</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/annual-review-of-corporate-reporting-202425/</loc><lastmod>2025-10-22</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/frc-consultation-on-revising-isa-uk-240-and-570/</loc><lastmod>2025-11-04</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-preparing-for-the-uk-stewardship-code-2026/</loc><lastmod>2025-11-11</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/improving-transparency-frc-proposals-to-revise-auditor-reporting-standards-isa-uk-700-701-and-720/</loc><lastmod>2025-11-12</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-clarifying-guidance-for-the-uk-corporate-governance-code/</loc><lastmod>2025-11-13</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-supporting-growth-through-proportionate-regulation/</loc><lastmod>2025-11-14</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/corporate-governance-reporting-review/</loc><lastmod>2025-11-20</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-applying-the-wates-principles-effectively/</loc><lastmod>2025-12-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/preparing-for-the-uk-stewardship-code-2026/</loc><lastmod>2025-12-03</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-consulting-to-update-the-audit-enforcement-procedure/</loc><lastmod>2025-12-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-frc-draft-plan-and-budget-202627/</loc><lastmod>2025-12-15</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-supporting-smaller-audit-firms/</loc><lastmod>2026-02-10</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/supporting-actuaries-to-navigate-historic-pension-scheme-amendments/</loc><lastmod>2026-03-17</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-a-revised-approach-to-audit-supervision/</loc><lastmod>2026-03-25</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/videos-and-podcasts/in-conversation-sustainability-reporting-and-assurance/</loc><lastmod>2026-04-01</lastmod></url><url><loc>https://www.frc.org.uk/news-and-events/events/</loc><lastmod>2025-09-30</lastmod></url><url><loc>https://www.frc.org.uk/contact-us/</loc><lastmod>2026-03-30</lastmod></url><url><loc>https://www.frc.org.uk/contact-us/contact-us-form/</loc><lastmod>2023-10-16</lastmod></url><url><loc>https://www.frc.org.uk/consultations/</loc><lastmod>2023-10-18</lastmod></url><url><loc>https://www.frc.org.uk/consultations/exposure-draft-amendment-to-frsse-effective-november-2004/</loc></url><url><loc>https://www.frc.org.uk/consultations/exposure-draft-statement-of-principles-for-financial-reporting-proposed-interpretation-for-public/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-35-corresponding-amounts/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-39-amendments-to-frs-12-and-amendments-to-frs-17/</loc></url><url><loc>https://www.frc.org.uk/consultations/choice-interim-mpg-report-april-2007/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-on-the-governance-structure-of-the-frc/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-iasb-exposure-draft-of-a-proposed-ifrs-for-small-and-medium-sized-entities/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-towards-a-conceptual-framework/</loc></url><url><loc>https://www.frc.org.uk/consultations/exposure-draft-statement-half-yearly-financial-reports-february-2007/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-41-related-party-disclosures-july-2007/</loc></url><url><loc>https://www.frc.org.uk/consultations/proposed-amendment-to-frs-3-reporting-financial-performance-march-2007/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-regulation-of-third-country-auditors/</loc></url><url><loc>https://www.frc.org.uk/consultations/proposals-for-future-arrangements-for-funding-the-frcs-activities-in-relation-to-accounting-auditi/</loc></url><url><loc>https://www.frc.org.uk/consultations/review-of-goodwill-impairment-disclosures/</loc></url><url><loc>https://www.frc.org.uk/consultations/the-accountancy-scheme-review-a-consultation-paper/</loc></url><url><loc>https://www.frc.org.uk/consultations/the-audit-quality-framework/</loc></url><url><loc>https://www.frc.org.uk/consultations/amendments-to-frs-2-frs-6-and-frs-28-legal-changes-2008-december-2008/</loc></url><url><loc>https://www.frc.org.uk/consultations/choice-in-the-uk-audit-market-first-progress-report/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-on-changes-tm1-for-revised-contracting-out-provisions-dec-2008/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-amending-tm1-for-revised-contracting-out-provisions/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-generic-data-standard/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-going-concern-and-financial-reporting/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-modelling/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-structure-of-new-bas-standards-and-implications-for-adopted-gns/</loc></url><url><loc>https://www.frc.org.uk/consultations/discussion-paper-actuarial-mortality-assumptions/</loc></url><url><loc>https://www.frc.org.uk/consultations/financial-reporting-exposure-draft-heritage-assets-fred-42-june-2008/</loc></url><url><loc>https://www.frc.org.uk/consultations/proposed-amendments-to-frs-29-ifrs-7-improvements-to-financial-instrument-disclosures-november-20/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-the-revised-uk-corporate-governance-code/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-policy-proposal-the-future-of-uk-gaap/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-actuarial-information-used-for-accounts-and-other-financial-documents/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-insurance/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-pensions/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-transformations/</loc></url><url><loc>https://www.frc.org.uk/consultations/discussion-paper-louder-than-words/</loc></url><url><loc>https://www.frc.org.uk/consultations/exposure-draft-modelling-28-may-2009/</loc></url><url><loc>https://www.frc.org.uk/consultations/exposure-draft-data/</loc></url><url><loc>https://www.frc.org.uk/consultations/exposure-draft-modelling/</loc></url><url><loc>https://www.frc.org.uk/consultations/exposure-draft-reporting-actuarial-information/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-improvements-to-financial-reporting-standards-2009-june-2009/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-proposed-amendments-to-uitf-abstract-42-ifric-9-and-frs-26-ias-39-embedded-derivatives/</loc><lastmod>2025-08-19</lastmod></url><url><loc>https://www.frc.org.uk/consultations/progress-report-review-of-the-effectiveness-of-the-combined-code/</loc></url><url><loc>https://www.frc.org.uk/consultations/review-of-the-effectiveness-of-the-combined-code-call-for-evidence/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-a-stewardship-code-for-institutional-investors/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-tm1/</loc></url><url><loc>https://www.frc.org.uk/consultations/exposure-draft-funeral-plans/</loc></url><url><loc>https://www.frc.org.uk/consultations/exposure-draft-insurance/</loc></url><url><loc>https://www.frc.org.uk/consultations/exposure-draft-pensions/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-43-44-the-future-of-financial-reporting-in-the-uk-and-republic-of-ireland/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-improvements-to-financial-reporting-standards-2010-june-2010/</loc></url><url><loc>https://www.frc.org.uk/consultations/request-for-responses-to-impact-assessment/</loc></url><url><loc>https://www.frc.org.uk/consultations/summary-of-responses-2010-consultation-on-frc-guidance-on-audit-committees/</loc></url><url><loc>https://www.frc.org.uk/consultations/the-referral-of-formal-complaints-to-disciplinary-tribunals-a-consultation-paper-july-2010/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-the-future-role-of-the-financial-reporting-council/</loc></url><url><loc>https://www.frc.org.uk/consultations/effective-company-stewardship-enhancing-corporate-reporting-and-audit/</loc></url><url><loc>https://www.frc.org.uk/consultations/call-for-evidence-going-concern-and-liquidity-risks-lessons-for-companies-and-auditors/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-document-gender-diversity-on-boards/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-45-financial-reporting-standard-for-public-benefit-entities-frspbe-march-2011/</loc></url><url><loc>https://www.frc.org.uk/consultations/proposed-amendments-to-frs-29-ifrs-financial-instruments-disclosures-disclosures-transfers-o/</loc></url><url><loc>https://www.frc.org.uk/consultations/amendment-to-financial-reporting-exposure-draft-48-draft-frs-102-the-financial-reporting-standard-a/</loc><lastmod>2025-08-19</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-document-monitoring-the-work-of-third-country-auditors/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-document-revisions-to-the-uk-corporate-governance-code-and-guidance-on-audit-committee/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-document-revisions-to-the-uk-stewardship-code/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-on-changes-to-assumptions-for-statutory-money-purchase-illustrations-as-tm1/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-proposed-revision-of-practice-note-23-special-considerations-in-auditing-financ/</loc><lastmod>2025-08-19</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-proposed-revisions-to-international-standards-on-auditing-uk-and-ireland/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-feedback-statement-proposed-revisions-to-international-standards-on-auditing-uk/</loc><lastmod>2025-08-19</lastmod></url><url><loc>https://www.frc.org.uk/consultations/disciplinary-schemes-proposed-changes-a-consultation-paper-june-2012/</loc></url><url><loc>https://www.frc.org.uk/consultations/discussion-paper-thinking-about-disclosures-in-a-broader-context-a-road-map-for-a-disclosure-fram/</loc></url><url><loc>https://www.frc.org.uk/consultations/discussion-paper-towards-a-disclosure-framework-for-the-notes/</loc></url><url><loc>https://www.frc.org.uk/consultations/joint-frc-and-fsa-consultation-paper-product-projections-and-transfer-value-analysis/</loc></url><url><loc>https://www.frc.org.uk/consultations/revised-fred-the-future-of-financial-reporting-part-one-explanation-january-2012/</loc></url><url><loc>https://www.frc.org.uk/consultations/sanctions-guidance-to-tribunals-a-consultation-paper/</loc></url><url><loc>https://www.frc.org.uk/consultations/700-revised-the-independent-auditors-report-on-financial-statements/</loc></url><url><loc>https://www.frc.org.uk/consultations/frc-draft-plan-and-budget-2013-14/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-document-directors-remuneration/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-guidance-for-directors-of-banks-on-solvency-and-liquidity-risk-management-and-th/</loc><lastmod>2025-08-19</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-revision-to-isa-uk-and-ireland-700/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-risk-management-internal-control-and-the-going-concern-basis-of-accounting/</loc></url><url><loc>https://www.frc.org.uk/consultations/draft-plan-budget-and-levy-proposals-201415/</loc></url><url><loc>https://www.frc.org.uk/consultations/exposure-draft-as-tm1-statutory-money-purchase-illustrations-v40-november-2013/</loc></url><url><loc>https://www.frc.org.uk/consultations/feedback-statement-and-further-consultation-revision-of-isa-uk-and-ireland-610/</loc></url><url><loc>https://www.frc.org.uk/consultations/exposure-draft-guidance-on-the-strategic-report/</loc><lastmod>2024-08-21</lastmod></url><url><loc>https://www.frc.org.uk/consultations/frc-invitation-to-comment-on-iaasb-exposure-draft-july-2013/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-49-draft-frs-103-insurance-contracts/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-50-draft-frc-abstract-1-residential-management-companies-financial-statements/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-51-draft-amendments-to-frs-102-hedge-accounting/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-52-draft-amendments-to-the-frsse-effective-april-2008-micro-entities/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-53-draft-amendments-to-frs-101-reduced-disclosure-framework/</loc></url><url><loc>https://www.frc.org.uk/consultations/proposed-practice-note-14-revised-the-audit-of-housing-associations-in-the-united-kingdom/</loc></url><url><loc>https://www.frc.org.uk/consultations/sharman-implementation-consultation-paper/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-document-accounting-standards-for-small-entities-implementation-of-the-eu-accounting/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-document-proposed-revisions-to-the-uk-corporate-governance-code-april-2014/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-document-regulation-of-auditors-of-local-public-bodies/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-revised-operating-procedures-for-reviewing-corporate-reports/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-a-new-framework-for-technical-actuarial-standards/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-accountancy-and-actuarial-disciplinary-schemes/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-auditing-and-ethical-standards-implementation-of-the-eu-audit-directive-and-audit-regu/</loc><lastmod>2025-08-19</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-guidelines-on-enforcement-measures-against-recognised-supervisory-bodies-recognised/</loc><lastmod>2025-08-19</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-xbrl-accounts-taxonomies/</loc></url><url><loc>https://www.frc.org.uk/consultations/discussion-paper-jfar-a-risk-perspective-october-2014/</loc></url><url><loc>https://www.frc.org.uk/consultations/draft-plan-and-budget-and-proposed-levies-201516/</loc></url><url><loc>https://www.frc.org.uk/consultations/frc-invitation-to-comment-on-iaasb-disclosures-exposure-draft-may-2014/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-54-draft-amendments-to-frs-102-basic-financial-instruments/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-55-draft-amendments-to-frs-102-pension-obligations/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-56-draft-frs-104-interim-financial-reporting/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-57-draft-amendments-to-frs-101-reduced-disclosure-framework-201415-cycle/</loc></url><url><loc>https://www.frc.org.uk/consultations/frc-draft-plan-budget-and-levy-proposals-201617/</loc></url><url><loc>https://www.frc.org.uk/consultations/review-of-the-uk-audit-firm-governance-code-feedback-statement-and-proposed-revisions/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-a-new-assurance-standard-providing-assurance-on-client-assets-to-the-financial-cond/</loc><lastmod>2025-08-19</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-proposed-new-xbrl-charity-accounts-taxonomy/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-audit-firm-governance-code-a-review-of-its-implementation-and-operation/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-enhancing-confidence-in-audit/</loc><lastmod>2025-08-19</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-improving-the-quality-of-reporting-by-smaller-listed-and-aim-quoted-companies/</loc></url><url><loc>https://www.frc.org.uk/consultations/discussion-paper-uk-board-succession-planning/</loc></url><url><loc>https://www.frc.org.uk/consultations/exposure-draft-guidance-on-the-going-concern-basis-of-accounting-and-reporting-on-solvency-and-liquidity-risks/</loc><lastmod>2025-02-20</lastmod></url><url><loc>https://www.frc.org.uk/consultations/fred-58-draft-frs-105-the-financial-reporting-standard-applicable-to-the-micro-entities-regime/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-59-draft-amendments-to-frs-102-small-entities-and-other-minor-amendments/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-60-draft-amendments-to-frs-100-and-frs-101/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-61-draft-amendments-to-frs-102-share-based-payment-transactions-with-cash-alternatives/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-62-draft-amendments-to-frs-102-frs-applicable-in-the-uk-and-republic-of-ireland-fair-value-h/</loc><lastmod>2024-03-26</lastmod></url><url><loc>https://www.frc.org.uk/consultations/fred-63-draft-amendments-to-frs-101-reduced-disclosure-framework-201516-cycle/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-64-draft-amendments-to-frs-103-insurance-contracts-solvency-ii/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-revised-operating-procedures/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-and-impact-assessment-proposal-to-adopt-in-the-uk-isa-800-revised-and-isa-805-rev/</loc><lastmod>2025-08-19</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-and-impact-assessment-proposal-to-revise-practice-note-20/</loc><lastmod>2025-08-19</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-enhancing-confidence-in-audit-the-frcs-audit-enforcement-procedure/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-triennial-review-of-uk-and-ireland-accounting-standard-approach-to-changes-in-ifrs/</loc></url><url><loc>https://www.frc.org.uk/consultations/discussion-paper-improving-the-statement-of-cash-flows/</loc><lastmod>2024-01-17</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consulting-on-a-revised-uk-corporate-governance-code/</loc></url><url><loc>https://www.frc.org.uk/consultations/frc-strategy-for-2018-21-draft-budget-and-levy-proposals-201819/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-69-frs-101-reduced-disclosure-framework-201718-cycle/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-68-draft-amendments-to-frs-102/</loc></url><url><loc>https://www.frc.org.uk/consultations/invitation-to-comment-draft-amendments-to-strategic-report/</loc><lastmod>2024-08-30</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-and-impact-assessment-money-laundering-guidance/</loc></url><url><loc>https://www.frc.org.uk/consultations/invitation-to-comment-proposal-to-revise-practice-note-11-the-audit-of-charities-in-the-uk/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-and-impact-assessment-proposal-to-revise-isa-uk-250-revised-june-2016-section-a/</loc><lastmod>2025-08-19</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-and-impact-assessment-proposal-to-revise-practice-note-15-the-audit-of-occupational/</loc><lastmod>2025-08-19</lastmod></url><url><loc>https://www.frc.org.uk/consultations/discussion-paper-invitation-to-comment-auditors-and-preliminary-announcements/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-67-draft-amendments-to-frs-102-triennial-review-2017/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-and-impact-assessment-proposal-to-revise-practice-note-19-december-2018/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-paper-actuarial-statement-of-recommended-practice-1/</loc><lastmod>2025-03-25</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-proposed-amendments-to-the-frc-taxonomies/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-and-impact-assessment-proposal-to-revise-isa-uk-540/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-the-wates-corporate-governance-principles-for-large-private-companies/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-third-country-auditors-fees-instrument-2018/</loc><lastmod>2024-01-11</lastmod></url><url><loc>https://www.frc.org.uk/consultations/post-implementation-review-2016-ethical-and-auditing-standards-call-for-feedback/</loc></url><url><loc>https://www.frc.org.uk/consultations/post-implementation-review-providing-assurance-on-client-assets-to-the-fca-call-for-feedback/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-72-draft-amendments-to-frs-102-interest-rate-benchmark-reform/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-draft-frc-plan-budget-201920/</loc></url><url><loc>https://www.frc.org.uk/consultations/consulting-on-a-revised-uk-stewardship-code/</loc></url><url><loc>https://www.frc.org.uk/consultations/discussion-paper-business-reporting-of-intangibles-realistic-proposals/</loc></url><url><loc>https://www.frc.org.uk/consultations/exposure-draft-proposed-isa-uk-570-revised-going-concern/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-70-draft-amendments-to-frs-101-reduced-disclosure-framework-201819-cycle/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-71-draft-amendments-to-frs-102-multi-employer-defined-benefit-plans/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-revising-standards-for-investment-reporting/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-the-proposed-revisions-to-the-cass-standard/</loc><lastmod>2025-08-19</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-revisions-to-ethical-and-auditing-standards-2019/</loc><lastmod>2023-10-30</lastmod></url><url><loc>https://www.frc.org.uk/consultations/fred-73-draft-amendments-to-frs-101-reduced-disclosure-framework-201920-cycle/</loc></url><url><loc>https://www.frc.org.uk/consultations/third-country-auditors-fees-instrument-2019-public-consultation/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-and-impact-assessment-on-proposal-to-revise-the-uks-quality-management-standards/</loc><lastmod>2025-09-05</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-governance-changes-to-enforcement-and-operating-procedures/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-revised-auditing-standard-isa-uk-240-for-the-auditors-responsibilities-relating/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-revised-practice-note-pn-14-for-the-audit-of-housing-associations-in-the-uk/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-revised-review-standard-isre-uk-2410-for-interim-financial-statements/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/consultations/fred-75-draft-amendments-to-frs-104-going-concern/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-76-draft-amendments-to-frs-102-and-frs-105-covid-19-related-rent-concessions/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-74-draft-amendments-to-frs-102-interest-rate-benchmark-reform-phase-2/</loc><lastmod>2025-07-11</lastmod></url><url><loc>https://www.frc.org.uk/consultations/fred-77-draft-amendments-to-frs-101-reduced-disclosure-framework-202021-cycle/</loc></url><url><loc>https://www.frc.org.uk/consultations/proposal-to-revise-isa-uk-315-revised-june-2016-identifying-and-assessing-the-risks-of-material/</loc></url><url><loc>https://www.frc.org.uk/consultations/discussion-paper-technological-resources-using-technology-to-enhance-audit-quality/</loc><lastmod>2023-12-07</lastmod></url><url><loc>https://www.frc.org.uk/consultations/interest-rate-benchmark-reformph-2-proposed-amendments-to-ifrs-9-ias-39-ifrs-7-ifrs-4-and-ifrs/</loc><lastmod>2024-09-09</lastmod></url><url><loc>https://www.frc.org.uk/consultations/local-auditors-transparency-regulations-consultation/</loc></url><url><loc>https://www.frc.org.uk/consultations/proposal-to-adopt-in-the-uk-isae-3000/</loc><lastmod>2025-11-11</lastmod></url><url><loc>https://www.frc.org.uk/consultations/202122-strategy-and-plan-budget-consultation/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-79-frs-101-reduced-disclosure-framework-2021-22-cycle/</loc><lastmod>2025-12-16</lastmod></url><url><loc>https://www.frc.org.uk/consultations/proposed-revisions-to-the-audit-firm-governance-code/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/consultations/frc-seeking-views-on-amendments-made-to-the-audit-enforcement-procedure/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-78-draft-amendments-to-frs-102-frs-105-covid-19-related-rent-concessions-beyond-30-june-21/</loc></url><url><loc>https://www.frc.org.uk/consultations/tca-fees-instrument-consultation/</loc></url><url><loc>https://www.frc.org.uk/consultations/technical-actuarial-standards-post-implementation-review/</loc></url><url><loc>https://www.frc.org.uk/consultations/202326-strategy-and-plan-budget-consultation/</loc></url><url><loc>https://www.frc.org.uk/consultations/aqis-consultation/</loc><lastmod>2025-07-14</lastmod></url><url><loc>https://www.frc.org.uk/consultations/call-for-feedback-on-sector-specific-technical-actuarial-standards/</loc></url><url><loc>https://www.frc.org.uk/consultations/competition-in-the-audit-market/</loc><lastmod>2024-03-12</lastmod></url><url><loc>https://www.frc.org.uk/consultations/audit-committee-standard/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-proposed-public-interest-entity-auditor-registration-regulations/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-proposed-amendments-to-technical-actuarial-standards-100/</loc><lastmod>2025-03-25</lastmod></url><url><loc>https://www.frc.org.uk/consultations/draft-2023-taxonomy-suite-consultation/</loc></url><url><loc>https://www.frc.org.uk/consultations/frc-arga-funding-consultation/</loc></url><url><loc>https://www.frc.org.uk/consultations/fred-80-draft-amendments-to-frs-100-application-of-financial-reporting-requirements-application-guid/</loc><lastmod>2024-03-26</lastmod></url><url><loc>https://www.frc.org.uk/consultations/fred-81-frs-101-reduced-disclosure-framework-202223-cycle/</loc><lastmod>2025-10-02</lastmod></url><url><loc>https://www.frc.org.uk/consultations/fred-82-draft-amendments-to-frs-102-the-financial-reporting-standard-applicable-in-the-uk-and-republ/</loc><lastmod>2025-10-02</lastmod></url><url><loc>https://www.frc.org.uk/consultations/isa-uk-600-exposure-draft/</loc></url><url><loc>https://www.frc.org.uk/consultations/post-implementation-review-isa-uk-540-revised-december-2018/</loc></url><url><loc>https://www.frc.org.uk/consultations/revised-guidance-for-recognising-key-audit-partners-for-local-audit/</loc></url><url><loc>https://www.frc.org.uk/consultations/proposed-revision-to-as-tm1-statutory-money-purchase-illustrations-february-2022/</loc><lastmod>2025-02-03</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-proposed-amendments-to-technical-actuarial-standards-400/</loc></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-proposed-amends-to-technical-actuarial-standards-for-pensions/</loc><lastmod>2025-04-04</lastmod></url><url><loc>https://www.frc.org.uk/consultations/corporate-governance-code-consultation/</loc><lastmod>2025-07-28</lastmod></url><url><loc>https://www.frc.org.uk/consultations/frc-revised-ethical-standard-key-changes/</loc><lastmod>2024-07-08</lastmod></url><url><loc>https://www.frc.org.uk/consultations/fred-83-draft-amendments-to-frs-102-the-financial-reporting-standard-applicable-in-the-uk-and-republ/</loc><lastmod>2025-10-02</lastmod></url><url><loc>https://www.frc.org.uk/consultations/audit-enforcement-procedures-consultation-on-proposed-amendments-2023/</loc></url><url><loc>https://www.frc.org.uk/consultations/revisions-to-proposed-international-standard-on-auditing-uk-505/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/consultations/fred-84/</loc><lastmod>2025-10-02</lastmod></url><url><loc>https://www.frc.org.uk/consultations/proposed-revisions-to-isa-uk-250-section-a-and-isa-uk-250-section-b/</loc><lastmod>2024-05-17</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-as-tm1-v51/</loc><lastmod>2026-01-26</lastmod></url><url><loc>https://www.frc.org.uk/consultations/fred-85-draft-amendments-to-frs-101-reduced-disclosure-framework-202324-cycle/</loc><lastmod>2025-10-02</lastmod></url><url><loc>https://www.frc.org.uk/consultations/draft-plan-and-budget-2024-25-consultation/</loc><lastmod>2024-03-25</lastmod></url><url><loc>https://www.frc.org.uk/consultations/technical-actuarial-standard-for-insurance-consultation/</loc><lastmod>2025-04-04</lastmod></url><url><loc>https://www.frc.org.uk/consultations/assurance-of-sustainability-reporting-market-study/</loc><lastmod>2025-02-06</lastmod></url><url><loc>https://www.frc.org.uk/consultations/nhs-audit-market-study/</loc><lastmod>2025-05-14</lastmod></url><url><loc>https://www.frc.org.uk/consultations/guidance-on-going-concern-consultation/</loc><lastmod>2025-02-25</lastmod></url><url><loc>https://www.frc.org.uk/consultations/draft-2025-taxonomy-suite/</loc><lastmod>2024-08-02</lastmod></url><url><loc>https://www.frc.org.uk/consultations/discussion-paper-opportunities-for-the-future-of-digital-reporting/</loc><lastmod>2025-05-15</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-as-tm1-v51-november-2024/</loc><lastmod>2025-02-06</lastmod></url><url><loc>https://www.frc.org.uk/consultations/stewardship-code-consultation/</loc><lastmod>2025-06-03</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-technical-actuarial-standard-300-pensions-december-2024/</loc><lastmod>2025-07-18</lastmod></url><url><loc>https://www.frc.org.uk/consultations/fred-86-draft-amendments-to-frs-101-reduced-disclosure-framework-202425-cycle/</loc><lastmod>2026-02-12</lastmod></url><url><loc>https://www.frc.org.uk/consultations/2025-28-strategy-consultation/</loc><lastmod>2025-03-20</lastmod></url><url><loc>https://www.frc.org.uk/consultations/small-and-medium-sized-enterprises-market-study/</loc><lastmod>2026-03-24</lastmod></url><url><loc>https://www.frc.org.uk/consultations/issa-uk-5000-consultation/</loc><lastmod>2025-11-12</lastmod></url><url><loc>https://www.frc.org.uk/consultations/fred-87-draft-amendments-to-frs-102-the-financial-reporting-standard-applicable-in-the-uk-and-republic-of-ireland-adapted-formats/</loc><lastmod>2026-02-18</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-practice-note-to-support-the-audit-of-smaller-and-or-less-complex-entities/</loc><lastmod>2026-03-24</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-proposed-amendments-to-the-pie-auditor-registration-regulations/</loc><lastmod>2026-03-31</lastmod></url><url><loc>https://www.frc.org.uk/consultations/audit-enforcement-procedure-consultation-on-proposed-updates-to-the-frcs-routes-to-resolution/</loc><lastmod>2025-12-10</lastmod></url><url><loc>https://www.frc.org.uk/consultations/fred-88-frs-101-reduced-disclosure-framework-202526-cycle/</loc><lastmod>2026-02-16</lastmod></url><url><loc>https://www.frc.org.uk/consultations/proposed-revisions-to-isa-uk-240-and-isa-uk-570/</loc><lastmod>2025-10-01</lastmod></url><url><loc>https://www.frc.org.uk/consultations/proposed-revisions-to-isa-uk-700-isa-uk-701-and-isa-uk-720/</loc><lastmod>2025-10-24</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-as-tm1-v52-october-2025/</loc><lastmod>2026-02-06</lastmod></url><url><loc>https://www.frc.org.uk/consultations/discussion-paper-uk-taxonomy-suite-technical-modelling/</loc><lastmod>2026-03-05</lastmod></url><url><loc>https://www.frc.org.uk/consultations/draft-annual-plan-and-budget-2026-27-consultation/</loc><lastmod>2026-03-27</lastmod></url><url><loc>https://www.frc.org.uk/consultations/consultation-on-technical-actuarial-standard-310-collective-money-purchase-pensions-february-2026/</loc><lastmod>2026-02-09</lastmod></url><url><loc>https://www.frc.org.uk/consultations/third-country-auditor-registration-consultation-on-proposed-amendments-to-the-frcs-policy/</loc><lastmod>2026-02-16</lastmod></url><url><loc>https://www.frc.org.uk/consultations/re-consultation-on-isa-uk-250-revised-and-isa-uk-270-revised/</loc><lastmod>2026-03-26</lastmod></url><url><loc>https://www.frc.org.uk/consultations/international-standard-on-auditing-for-less-complex-entities-how-to-enhance-usability-call-for-views/</loc><lastmod>2026-03-26</lastmod></url><url><loc>https://www.frc.org.uk/complaints/</loc><lastmod>2023-10-12</lastmod></url><url><loc>https://www.frc.org.uk/complaints/making-complaints-or-referrals-to-the-frc-overview/</loc><lastmod>2026-02-12</lastmod></url><url><loc>https://www.frc.org.uk/complaints/complaints-about-an-accountant-or-actuary/</loc><lastmod>2026-02-27</lastmod></url><url><loc>https://www.frc.org.uk/complaints/complaints-about-the-auditor-of-a-company/</loc><lastmod>2025-02-17</lastmod></url><url><loc>https://www.frc.org.uk/complaints/complaints-about-a-professional-accountancy-or-actuarial-body/</loc><lastmod>2026-02-12</lastmod></url><url><loc>https://www.frc.org.uk/complaints/complaints-about-a-companys-accounts/</loc><lastmod>2026-04-01</lastmod></url><url><loc>https://www.frc.org.uk/complaints/complaints-about-the-frc/</loc><lastmod>2023-10-17</lastmod></url><url><loc>https://www.frc.org.uk/freedom-of-information/</loc><lastmod>2025-05-08</lastmod></url><url><loc>https://www.frc.org.uk/freedom-of-information/foia-publication-scheme/</loc><lastmod>2025-02-27</lastmod></url><url><loc>https://www.frc.org.uk/freedom-of-information/foia-request-form/</loc><lastmod>2025-02-26</lastmod></url><url><loc>https://www.frc.org.uk/individual-rights-policy/</loc><lastmod>2025-09-19</lastmod></url><url><loc>https://www.frc.org.uk/accessibility-statement/</loc><lastmod>2025-05-27</lastmod></url><url><loc>https://www.frc.org.uk/eu-exit/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/cookies/</loc><lastmod>2023-10-03</lastmod></url><url><loc>https://www.frc.org.uk/library/</loc></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/</loc><lastmod>2023-10-10</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/uk-accounting-standards-overview/</loc><lastmod>2025-03-21</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/uk-accounting-standards-overview/significant-differences-between-frs-102-and-the-ifrs-for-smes-accounting-standard/</loc><lastmod>2026-02-18</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/uk-accounting-standards-overview/differences-between-uk-and-ireland-financial-reporting-standards-and-ifrs-accounting-standards/</loc><lastmod>2024-03-28</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/frs-100/</loc><lastmod>2024-09-23</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/frs-101/</loc><lastmod>2025-06-18</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/frs-102/</loc><lastmod>2026-02-18</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/frs-103/</loc><lastmod>2025-06-30</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/frs-104/</loc><lastmod>2024-09-23</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/frs-105/</loc><lastmod>2026-02-18</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/sorps/</loc><lastmod>2025-11-24</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/frs-factsheets/</loc><lastmod>2026-03-31</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/frs-factsheets/superseded-staff-factsheets/</loc><lastmod>2025-09-09</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/frs-factsheets/superseded-staff-education-notes/</loc><lastmod>2024-05-22</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/projects/</loc><lastmod>2023-10-05</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/projects/current-projects/</loc><lastmod>2026-02-18</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/projects/completed-projects/</loc><lastmod>2026-02-18</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/projects/development-of-new-uk-gaap-up-to-march-2013/</loc><lastmod>2023-10-11</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/impact-assessments-and-feedback-statements/</loc><lastmod>2026-02-18</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/terms-of-use-for-users-of-financial-reporting-standards-issued-by-the-frc/</loc><lastmod>2025-02-04</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/superseded-accounting-standards/</loc><lastmod>2024-02-02</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/superseded-accounting-standards/frsse/</loc><lastmod>2025-10-30</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/implementation-guidance-to-accompany-frs-103-insurance-contracts/</loc><lastmod>2024-09-10</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/annual-corporate-reporting/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/annual-corporate-reporting/guidance-on-the-strategic-report/</loc><lastmod>2026-02-04</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/annual-corporate-reporting/sustainability-reporting-developments-frequently-asked-questions/</loc><lastmod>2026-02-26</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/annual-corporate-reporting/thought-leadership-on-corporate-reporting/</loc><lastmod>2024-02-28</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/annual-corporate-reporting/guidance-on-going-concern-basis/</loc><lastmod>2025-09-09</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/research-activities/</loc><lastmod>2025-07-16</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/true-and-fair-concept/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/ukeb-due-process-oversight/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/international-accounting-activities/</loc><lastmod>2024-02-29</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/frc-taxonomies/</loc><lastmod>2025-11-18</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/frc-taxonomies/frc-taxonomies-about/</loc><lastmod>2026-03-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/frc-taxonomies/current-frc-taxonomy-suites/</loc><lastmod>2025-11-18</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/frc-taxonomies/current-frc-taxonomy-suites/2026-frc-taxonomy-suite/</loc><lastmod>2025-11-19</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/frc-taxonomies/current-frc-taxonomy-suites/2025-frc-taxonomy-suite/</loc><lastmod>2024-10-18</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/frc-taxonomies/frc-taxonomies-documentation-and-guidance/</loc><lastmod>2025-11-21</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/frc-taxonomies/consultation-drafts-of-frc-taxonomy-suite/</loc><lastmod>2025-11-07</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/frc-taxonomies/historical-frc-taxonomy-suites/</loc><lastmod>2025-11-18</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/frc-taxonomies/historical-frc-taxonomy-suites/2024-frc-taxonomy-suite/</loc><lastmod>2025-11-18</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/frc-taxonomies/historical-frc-taxonomy-suites/2023-frc-taxonomy-suite/</loc><lastmod>2024-10-18</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/frc-taxonomies/historical-frc-taxonomy-suites/2022-frc-taxonomy-suite/</loc><lastmod>2024-10-18</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/frc-taxonomies/historical-frc-taxonomy-suites/2021-frc-taxonomy-suite/</loc><lastmod>2024-10-18</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/frc-taxonomies/historical-frc-taxonomy-suites/2019-frc-taxonomy-suite/</loc><lastmod>2024-08-07</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/frc-taxonomies/historical-frc-taxonomy-suites/2018-frc-taxonomy-suite/</loc><lastmod>2024-07-08</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/frc-taxonomies/historical-frc-taxonomy-suites/2014-frc-taxonomy-suite/</loc><lastmod>2024-08-07</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/</loc><lastmod>2025-09-12</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/</loc><lastmod>2024-12-20</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isqc-uk-1/</loc><lastmod>2023-09-30</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isqm-uk-1/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isqm-uk-2/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-200/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-210/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-220/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-230/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-240/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-250-section-a/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-250-section-b/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-260/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-265/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-300/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-315/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-320/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-330/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-402/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-450/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-500/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-501/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-505/</loc><lastmod>2025-10-07</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-510/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-520/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-530/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-540/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-550/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-560/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-570/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-580/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-600/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-610/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-620/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-700/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-701/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-705/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-706/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-710/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-720/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-800/</loc><lastmod>2026-02-02</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/isa-uk-805/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/superseded-auditing-standards/</loc><lastmod>2024-12-20</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/assurance-standards/</loc><lastmod>2025-11-12</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditors-responsibilities-for-the-audit/</loc><lastmod>2025-10-09</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditors-responsibilities-for-the-audit/former-statements-of-scope-of-audit/</loc><lastmod>2025-01-15</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/competition-policy/</loc><lastmod>2025-12-04</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/processes-in-relation-to-pie-audits/</loc><lastmod>2026-02-06</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/audit-firm-governance-code/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/role-of-the-frc-as-competent-authority/</loc><lastmod>2023-10-01</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/guidance/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/guidance/practice-notes/</loc><lastmod>2026-03-24</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/guidance/bulletins/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/guidance/staff-guidance-notes/</loc><lastmod>2025-01-15</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/guidance/promoting-audit-quality/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/guidance/professional-judgement/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/guidance/professional-scepticism/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/guidance/ai-in-audit/</loc><lastmod>2026-03-30</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/guidance/ethical-guidance/</loc><lastmod>2024-01-15</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/guidance/technical-advisory-group/</loc><lastmod>2025-05-28</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/guidance/interim-guidance-on-payment-and-e-money-safeguarding-assurance-engagements/</loc><lastmod>2026-03-17</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditor-reporting-a-review-of-current-practice/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/ethical-standard-for-auditors/</loc><lastmod>2025-01-06</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/ethical-standard-for-auditors/superseded-ethical-standards-for-auditors/</loc><lastmod>2024-01-15</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/audit-committees/</loc><lastmod>2026-01-05</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/audit-committees/audit-committees-and-assurance-conversation-starters/</loc><lastmod>2024-04-03</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/actuarial/</loc><lastmod>2025-04-07</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/actuarial/tas-100/</loc><lastmod>2026-01-23</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/actuarial/tas-200/</loc><lastmod>2025-04-07</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/actuarial/tas-300-and-tas-310/</loc><lastmod>2026-02-09</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/actuarial/tas-400/</loc><lastmod>2025-04-07</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/actuarial/actuarial-standard-technical-memorandum-as-tm1/</loc><lastmod>2026-03-27</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/actuarial/actuarial-monitoring-programme/</loc><lastmod>2025-09-08</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/actuarial/actuarial-research-activities/</loc><lastmod>2025-04-07</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/</loc><lastmod>2023-12-08</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-governance-overview/</loc><lastmod>2026-03-16</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/uk-corporate-governance-code/</loc><lastmod>2026-03-16</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-governance-code-guidance/</loc><lastmod>2026-04-01</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-governance-code-guidance/</loc><lastmod>2026-03-16</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-governance-code-guidance/</loc><lastmod>2025-03-24</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-governance-code-guidance/</loc><lastmod>2024-01-26</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-governance-code-guidance/</loc><lastmod>2026-04-01</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-governance-code-guidance/</loc><lastmod>2025-05-07</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-governance-code-guidance/</loc><lastmod>2025-07-02</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-governance-code-guidance/</loc><lastmod>2025-11-05</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-governance-code-guidance/</loc><lastmod>2024-07-03</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/annual-review-of-corporate-governance-reporting/</loc><lastmod>2025-11-13</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/the-wates-corporate-governance-principles-for-large-private-companies/</loc><lastmod>2025-12-03</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-culture/</loc><lastmod>2024-12-05</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-culture/united-utilities/</loc><lastmod>2023-10-02</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-culture/astrazeneca/</loc><lastmod>2023-10-03</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-culture/tate-and-lyle/</loc><lastmod>2024-04-09</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-culture/bae-systems/</loc><lastmod>2023-10-03</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-culture/de-nederlandsche-bank/</loc><lastmod>2023-10-03</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-culture/gsk/</loc><lastmod>2023-10-03</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-culture/l-oreal/</loc><lastmod>2023-10-03</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-culture/lear-corporation/</loc><lastmod>2023-10-03</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-culture/leeds-building-society/</loc><lastmod>2023-10-03</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-culture/marks-and-spencer/</loc><lastmod>2023-10-03</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-culture/old-mutual-group/</loc><lastmod>2023-10-03</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-culture/talktalk/</loc><lastmod>2023-10-03</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/corporate-culture/unilever/</loc><lastmod>2023-10-03</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/stewardship/</loc><lastmod>2023-09-30</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/stewardship/uk-stewardship-code/</loc><lastmod>2026-04-01</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/stewardship/how-to-report-on-the-uk-stewardship-code-2026/</loc><lastmod>2026-03-11</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/stewardship/uk-stewardship-code-2026-guidance/</loc><lastmod>2025-10-30</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/stewardship/uk-stewardship-code-2026-guidance/</loc><lastmod>2025-10-30</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/stewardship/uk-stewardship-code-2026-guidance/</loc><lastmod>2025-10-31</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/stewardship/uk-stewardship-code-2026-guidance/</loc><lastmod>2025-10-30</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/stewardship/uk-stewardship-code-2026-guidance/</loc><lastmod>2025-10-30</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/stewardship/uk-stewardship-code-signatories/</loc><lastmod>2026-01-28</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/stewardship/apply-to-become-a-signatory/</loc><lastmod>2026-04-01</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/stewardship/archive/</loc><lastmod>2026-01-28</lastmod></url><url><loc>https://www.frc.org.uk/library/standards-codes-policy/stewardship/stewardship-regulators-group/</loc><lastmod>2025-06-02</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/</loc><lastmod>2023-12-11</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/</loc><lastmod>2023-10-06</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/audit-firm-supervision-overview/</loc><lastmod>2025-09-17</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/audit-firm-scalebox/</loc><lastmod>2026-03-24</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/audit-firm-restructuring/</loc><lastmod>2026-03-31</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/</loc><lastmod>2026-03-24</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/alexander-macnab/</loc><lastmod>2024-07-26</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/anstey-bond-llp/</loc><lastmod>2024-05-14</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/bdo-llp/</loc><lastmod>2026-02-16</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/bright-grahame-murray/</loc></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/gravita-audit-ii-limited/</loc><lastmod>2024-10-17</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/crowe-uk-llp/</loc><lastmod>2025-11-19</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/deloitte-ni-limited/</loc><lastmod>2025-01-17</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/deloitte-llp/</loc><lastmod>2026-03-19</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/ernst-young/</loc><lastmod>2024-07-26</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/ernst-young-llp/</loc><lastmod>2025-12-23</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/gerald-edelman-llp/</loc><lastmod>2024-09-13</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/grant-thornton-ni-llp/</loc><lastmod>2024-01-16</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/grant-thornton-uk-llp/</loc><lastmod>2026-02-13</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/haysmac-llp/</loc><lastmod>2025-06-23</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/johnsons-financial-management-ltd/</loc><lastmod>2024-10-09</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/johnston-carmichael-llp/</loc><lastmod>2026-03-26</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/kpmg/</loc><lastmod>2025-11-25</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/kpmg-audit-llc/</loc></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/kpmg-channel-islands-limited/</loc><lastmod>2025-10-30</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/kpmg-llp/</loc><lastmod>2026-01-27</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/kreston-reeves-llp/</loc><lastmod>2026-04-02</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/mha-audit-services-llp/</loc><lastmod>2025-12-18</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/mazars-llp/</loc><lastmod>2025-11-11</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/moore-kingston-smith-llp/</loc><lastmod>2025-02-05</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/pkf-littlejohn-llp/</loc><lastmod>2026-03-12</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/price-bailey-llp/</loc></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/pricewaterhousecoopers-llp/</loc><lastmod>2026-03-12</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/royce-peeling-green-limited/</loc></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/rsm-uk-audit-llp/</loc><lastmod>2026-01-27</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/sarah-che/</loc></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/stephen-young/</loc></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/rpg-crouch-chapman-llp/</loc><lastmod>2026-01-28</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/pointon-young-limited/</loc></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/macalvins-limited/</loc></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/zenith-audit-ltd/</loc><lastmod>2025-10-16</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/mca-audit-limited/</loc><lastmod>2025-07-14</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/menzies-llp/</loc><lastmod>2026-04-02</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditors/parker-russell-uk-llp/</loc><lastmod>2025-11-26</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/pie-auditor-register-firms-list/</loc><lastmod>2026-03-24</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/public-interest-entity-pie-auditor-registration/</loc><lastmod>2026-03-31</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/flow-chart-for-audit-firms/</loc><lastmod>2026-03-24</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-supervision/flow-chart-for-companies/</loc><lastmod>2023-12-05</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-market-supervision/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-market-supervision/audit-market-supervision-overview/</loc><lastmod>2025-07-15</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-market-supervision/systems-of-quality-management-monitoring/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-market-supervision/audit-market-monitoring/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-market-supervision/risk-and-resilience/</loc><lastmod>2024-11-06</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-market-supervision/governance-and-leadership/</loc><lastmod>2024-10-10</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-market-supervision/culture-and-conduct/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-market-supervision/firm-metrics/</loc><lastmod>2025-07-15</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-quality-review/</loc><lastmod>2023-10-02</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-quality-review/audit-quality-review-overview/</loc><lastmod>2025-10-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-quality-review/details-of-audits-subject-to-aqr-inspection-companies/</loc><lastmod>2023-10-06</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-quality-review/details-of-audits-subject-to-aqr-inspection-local-audit/</loc><lastmod>2025-06-27</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-quality-review/details-of-audits-subject-to-aqr-inspection-national-audit-office/</loc><lastmod>2023-10-16</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-quality-review/actuarial-letters-to-audit-firms/</loc><lastmod>2025-01-31</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-quality-review/auditor-regulatory-sanctions-procedure/</loc><lastmod>2026-02-27</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-quality-review/auditor-regulatory-sanctions-procedure/auditor-regulatory-sanctions/</loc><lastmod>2023-10-02</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-specific-reports/</loc><lastmod>2023-10-02</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-specific-reports/tier-1-audit-firms/</loc><lastmod>2025-07-15</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-specific-reports/tier-2-and-3-audit-firms/</loc><lastmod>2024-12-16</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-resources/</loc><lastmod>2024-02-23</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-resources/audit-firm-resources-overview/</loc><lastmod>2025-10-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/audit-firm-resources/audit-thematic-reviews/</loc><lastmod>2025-06-26</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/corporate-reporting-review/</loc><lastmod>2024-08-27</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/corporate-reporting-review/corporate-reporting-review-overview/</loc><lastmod>2024-08-06</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/corporate-reporting-review/selection-and-review/</loc><lastmod>2024-08-27</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/corporate-reporting-review/communicating-and-interacting-with-crr/</loc><lastmod>2024-01-10</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/corporate-reporting-review/publicity-confidentiality-and-penalties/</loc><lastmod>2023-10-02</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/corporate-reporting-review/operating-procedures-for-corporate-reporting-review/</loc><lastmod>2026-04-01</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/corporate-reporting-review/scope-and-limitations-of-a-crr-review/</loc><lastmod>2023-10-03</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/corporate-reporting-review/crr-case-summaries-and-entity-specific-press-notices/</loc><lastmod>2024-08-06</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/corporate-reporting-review/crr-annual-activity-reports/</loc><lastmod>2025-09-30</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/corporate-reporting-review/corporate-reporting-thematic-reviews/</loc><lastmod>2025-11-27</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/</loc><lastmod>2024-02-23</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/professional-bodies-supervision-overview/</loc><lastmod>2025-01-30</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/supervision-of-audit/</loc><lastmod>2025-04-10</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/supervision-of-audit/respective-roles/</loc><lastmod>2023-10-02</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/supervision-of-audit/recognition-of-rsbs-and-rqbs/</loc><lastmod>2024-11-18</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/supervision-of-audit/delegation-agreements/</loc><lastmod>2024-10-01</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/supervision-of-audit/eligibility-criteria-for-statutory-auditors/</loc><lastmod>2025-04-11</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/supervision-of-audit/statutory-auditors-transparency-reporting/</loc><lastmod>2023-10-02</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/supervision-of-audit/statutory-regulations/</loc><lastmod>2023-10-02</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/supervision-of-audit/memorandum-of-understanding-with-iaasa/</loc><lastmod>2023-10-02</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/supervision-of-audit/approval-of-cpa-ireland/</loc><lastmod>2023-10-02</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/</loc><lastmod>2026-02-23</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/third-country-auditors-regulatory-background/</loc><lastmod>2026-02-24</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/who-is-required-to-register-as-a-tca/</loc><lastmod>2026-02-24</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/</loc><lastmod>2024-03-06</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ca3014/</loc><lastmod>2025-11-07</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ca3016/</loc><lastmod>2025-10-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ca3027/</loc><lastmod>2026-01-23</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/cy3091/</loc><lastmod>2024-11-01</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/il2067/</loc><lastmod>2025-02-07</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/jp3007/</loc><lastmod>2025-11-07</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/jp3025/</loc><lastmod>2025-08-01</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/lu3093/</loc><lastmod>2025-10-30</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/nl3067/</loc><lastmod>2025-09-08</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/om2121/</loc><lastmod>2024-02-21</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/pk2072/</loc><lastmod>2025-02-25</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/pt3106/</loc><lastmod>2025-03-14</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ro3096/</loc><lastmod>2025-10-30</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ru2108/</loc><lastmod>2025-09-23</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/sg3006/</loc><lastmod>2024-05-31</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/sg3030/</loc><lastmod>2025-08-01</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/si3129/</loc><lastmod>2023-10-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/tr3047/</loc><lastmod>2025-11-07</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/tr3048/</loc><lastmod>2024-09-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/tr3054/</loc><lastmod>2025-09-19</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/tw3043/</loc><lastmod>2025-08-28</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/tw3045/</loc><lastmod>2025-08-27</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/us3004/</loc><lastmod>2025-12-12</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/us3012/</loc><lastmod>2026-03-09</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/us3029/</loc><lastmod>2024-05-21</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/us3031/</loc><lastmod>2025-10-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/us3063/</loc><lastmod>2025-08-04</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/vg2084/</loc><lastmod>2025-09-05</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/za3003/</loc><lastmod>2024-02-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/za3010/</loc><lastmod>2023-10-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/za3017/</loc><lastmod>2024-02-29</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/za3028/</loc><lastmod>2025-02-27</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/zw2128/</loc><lastmod>2025-09-04</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/es3103/</loc><lastmod>2025-11-07</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/fi3097/</loc><lastmod>2025-11-07</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/fr3079/</loc><lastmod>2025-06-06</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/fr3080/</loc><lastmod>2025-07-15</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/fr3081/</loc><lastmod>2024-06-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/fr3086/</loc><lastmod>2024-10-22</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/fr3087/</loc><lastmod>2024-10-22</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/fr3099/</loc><lastmod>2025-05-21</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/gr3074/</loc><lastmod>2025-12-17</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/gr3098/</loc><lastmod>2024-01-31</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/gr3122/</loc><lastmod>2023-10-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/hk2060/</loc><lastmod>2025-10-07</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/hk2081/</loc><lastmod>2026-02-04</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/hk2123/</loc><lastmod>2025-10-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/il2065/</loc><lastmod>2025-08-28</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/il2066/</loc><lastmod>2026-03-18</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/il2088/</loc><lastmod>2025-08-04</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/je3121/</loc><lastmod>2024-08-08</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/jp3011/</loc><lastmod>2025-06-03</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ke2094/</loc><lastmod>2024-11-04</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/kr3020/</loc><lastmod>2026-02-04</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/kr3022/</loc><lastmod>2025-02-07</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/kr3024/</loc><lastmod>2024-02-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/kr3032/</loc><lastmod>2025-06-05</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ky2122/</loc><lastmod>2024-12-17</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/kz2040/</loc><lastmod>2026-03-04</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/kz2042/</loc><lastmod>2024-10-31</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/kz2044/</loc><lastmod>2024-03-06</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/kz2089/</loc><lastmod>2025-06-16</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/kz2099/</loc><lastmod>2025-11-07</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/lb2078/</loc><lastmod>2025-08-04</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/lh3110/</loc><lastmod>2023-10-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/lu3071/</loc><lastmod>2025-07-25</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/lu3072/</loc><lastmod>2024-05-09</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/lu3104/</loc><lastmod>2025-05-07</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/lu3112/</loc><lastmod>2025-05-09</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/mu3050/</loc><lastmod>2024-02-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ng2028/</loc><lastmod>2025-10-01</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ng2031/</loc><lastmod>2025-11-19</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/nl3084/</loc><lastmod>2024-07-04</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/no3116/</loc><lastmod>2024-05-15</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/nl3092/</loc><lastmod>2023-12-12</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ae3035/</loc><lastmod>2025-05-22</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ae3036/</loc><lastmod>2025-06-18</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ae3039/</loc><lastmod>2025-02-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ae3044/</loc><lastmod>2025-11-18</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ae3089/</loc><lastmod>2025-11-17</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/at3126/</loc><lastmod>2025-06-03</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/au3001/</loc><lastmod>2024-02-22</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/au3002/</loc><lastmod>2024-08-14</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/au3005/</loc><lastmod>2025-08-01</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/au3009/</loc><lastmod>2025-11-17</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/au3034/</loc><lastmod>2025-08-01</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/au3077/</loc><lastmod>2025-05-22</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/au3111/</loc><lastmod>2025-05-09</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/be3115/</loc><lastmod>2025-05-13</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/bm2117/</loc><lastmod>2026-01-07</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/bu3075/</loc><lastmod>2024-08-13</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ca3019/</loc><lastmod>2024-11-01</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ch3018/</loc><lastmod>2024-09-13</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ch3021/</loc><lastmod>2026-03-02</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ch3023/</loc><lastmod>2025-04-02</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/cn3041/</loc><lastmod>2025-09-16</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/cn3059/</loc><lastmod>2025-10-31</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/cn3060/</loc><lastmod>2023-11-15</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/cn3061/</loc><lastmod>2025-08-04</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/cn3066/</loc><lastmod>2024-11-06</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/cn3109/</loc><lastmod>2025-05-29</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/cn3124/</loc><lastmod>2023-10-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/cy3069/</loc><lastmod>2025-02-24</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/cy3125/</loc><lastmod>2025-10-31</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/de3095/</loc><lastmod>2025-10-26</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/dk3102/</loc><lastmod>2024-11-06</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/es3082/</loc><lastmod>2024-08-22</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/es3100/</loc><lastmod>2025-01-27</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/ae3131/</loc><lastmod>2025-02-19</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/au3132/</loc><lastmod>2025-07-31</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/bdo-limited/</loc><lastmod>2025-08-04</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/deloitte-touche-llp/</loc><lastmod>2025-06-05</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/kpmg-llc/</loc><lastmod>2025-11-06</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/kpmg-chartered-accountants/</loc><lastmod>2024-06-14</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/grant-thornton-sas/</loc><lastmod>2024-11-05</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/moore-egypt-sherin-noureldin-co/</loc><lastmod>2025-12-17</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/deloitte-touche-tohmatsu/</loc><lastmod>2025-02-19</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/saleh-barsoum-abdel-aziz-grant-thornton/</loc><lastmod>2025-07-17</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/forvis-mazars-accountants-nv/</loc><lastmod>2025-10-07</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/pitcher-partners-baa-pty-ltd/</loc><lastmod>2025-10-14</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/kpmg-accountants-nv/</loc><lastmod>2026-01-07</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/shinewing-certified-public-accountants/</loc><lastmod>2026-03-03</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/kpmg-audit-srl/</loc><lastmod>2026-01-07</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/register-of-third-country-audit-entities/onestop-assurance-pac/</loc><lastmod>2026-02-26</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/how-to-register/</loc><lastmod>2026-02-24</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/submit-updates/</loc><lastmod>2026-02-24</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/third-country-auditors/tca-frequently-asked-questions-and-fee-guidance/</loc><lastmod>2026-04-01</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/local-audit-and-statutory-regulations/</loc><lastmod>2025-12-01</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/supervision-of-accountancy/</loc><lastmod>2025-04-10</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/key-facts-and-trends-in-the-accountancy-profession/</loc><lastmod>2025-10-16</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/key-facts-and-trends-in-the-accountancy-profession/key-facts-and-trends-in-the-accountancy-profession-2025/</loc><lastmod>2025-10-16</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/key-facts-and-trends-in-the-accountancy-profession/key-facts-and-trends-in-the-accountancy-profession-2025/</loc><lastmod>2025-10-10</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/key-facts-and-trends-in-the-accountancy-profession/key-facts-and-trends-in-the-accountancy-profession-2025/</loc><lastmod>2025-10-10</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/key-facts-and-trends-in-the-accountancy-profession/key-facts-and-trends-in-the-accountancy-profession-2025/</loc><lastmod>2025-10-09</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/key-facts-and-trends-in-the-accountancy-profession/key-facts-and-trends-in-the-accountancy-profession-2025/</loc><lastmod>2025-10-09</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/supervision-of-actuarial/</loc><lastmod>2025-04-10</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/independent-supervision-of-the-auditors-general/</loc><lastmod>2023-10-02</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/professional-bodies-supervision/international-agreements-and-arrangements/</loc><lastmod>2025-05-21</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/local-audit/</loc><lastmod>2025-02-12</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/local-audit/local-audit-specialist-training/</loc><lastmod>2024-11-20</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/local-audit/major-local-audits-reports/</loc><lastmod>2025-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/report-on-developments-in-audit/</loc><lastmod>2025-07-11</lastmod></url><url><loc>https://www.frc.org.uk/library/supervision/the-frcs-supervisory-approach/</loc><lastmod>2026-03-25</lastmod></url><url><loc>https://www.frc.org.uk/library/enforcement/</loc><lastmod>2023-10-06</lastmod></url><url><loc>https://www.frc.org.uk/library/enforcement/enforcement-overview/</loc><lastmod>2026-02-12</lastmod></url><url><loc>https://www.frc.org.uk/library/enforcement/enforcement-cases/</loc><lastmod>2026-03-20</lastmod></url><url><loc>https://www.frc.org.uk/library/enforcement/audit-enforcement-procedure/</loc><lastmod>2023-10-03</lastmod></url><url><loc>https://www.frc.org.uk/library/enforcement/accountancy-scheme/</loc><lastmod>2026-02-27</lastmod></url><url><loc>https://www.frc.org.uk/library/enforcement/actuarial-scheme/</loc><lastmod>2026-02-27</lastmod></url><url><loc>https://www.frc.org.uk/library/enforcement/enforcement-procedures/</loc><lastmod>2026-02-27</lastmod></url><url><loc>https://www.frc.org.uk/library/enforcement/enforcement-procedures/enforcement-procedures-archive/</loc><lastmod>2026-02-27</lastmod></url><url><loc>https://www.frc.org.uk/library/enforcement/enforcement-procedures/consultations/</loc><lastmod>2023-10-01</lastmod></url><url><loc>https://www.frc.org.uk/library/enforcement/glossary/</loc><lastmod>2024-07-23</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/business-model-and-strategy/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/business-model-and-strategy/insight-report-disclosure-of-dividends-revisited/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/business-model-and-strategy/implementation-study-business-model-risk-and-viability-reporting/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/business-model-and-strategy/business-model-reporting/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/materiality/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/materiality/materiality-in-practice-applying-a-materiality-mindset/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/materiality/materiality-in-practice-applying-a-materiality-mindset/materiality-in-practice-better-not-more/</loc><lastmod>2024-07-02</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/materiality/think-about-investor-needs-and-decision-making/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/materiality/take-a-holistic-approach-to-materiality/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/materiality/embed-a-materiality-mindset/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/risks-and-opportunities/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/risks-and-opportunities/digital-security-risk-disclosure/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/risks-and-opportunities/covid-19/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/risks-and-opportunities/supply-chain-disclosure-insight/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/risks-and-opportunities/reporting-on-risks-uncertainties-opportunities-and-scenarios/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/risks-and-opportunities/risk-and-viability-reporting/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/externally-commissioned-research/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/externally-commissioned-research/frc-research-on-preparers-experience-of-accounting-standard-frs-101-reduced-disclosure-framework/</loc><lastmod>2024-11-26</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/externally-commissioned-research/frc-research-on-uk-defined-contribution-pension-scheme-default-investment-strategies/</loc><lastmod>2024-12-02</lastmod></url><url><loc>https://www.frc.org.uk/library/research-and-insights/externally-commissioned-research/research-ai-technologies/</loc><lastmod>2026-02-20</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/</loc><lastmod>2025-04-24</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/structured-digital-reporting-202425-insights/</loc><lastmod>2025-04-28</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/structured-digital-reporting-202425-insights/</loc><lastmod>2025-06-12</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/structured-digital-reporting-202425-insights/</loc><lastmod>2025-04-24</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/structured-digital-reporting-202425-insights/</loc><lastmod>2025-04-24</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/structured-digital-reporting-202425-insights/</loc><lastmod>2025-04-25</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/structured-digital-reporting-202425-insights/</loc><lastmod>2025-04-24</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/structured-digital-reporting-202425-insights/</loc><lastmod>2025-04-24</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/structured-digital-reporting-202425-insights/</loc><lastmod>2025-04-24</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/structured-digital-reporting-202425-insights/</loc><lastmod>2025-04-25</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/digital-reporting-2023/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/structured-digital-reporting-improving-quality-and-usability/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/insight-report-ai-emerging-tech-and-governance/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/structured-reporting-an-early-implementation-study/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/virtual-and-augmented-reality-in-corporate-reporting/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/video-in-corporate-reporting/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/artificial-intelligence-and-corporate-reporting/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/esg/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/esg/esg-data-project-summary/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/esg/phase-1-esg-data-production/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/esg/phase-2-esg-data-distribution-and-consumption/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/esg/net-zero-disclosures/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/esg/taskforce-on-climate-related-financial-disclosures-tcfd-ahead-of-mandatory-reporting/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/esg/reporting-on-stakeholders-decisions-and-section-172/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/esg/workforce-related-corporate-reporting/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/esg/climate-related-corporate-reporting/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/company-and-organisational-data-explorer/</loc><lastmod>2025-05-21</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/company-and-organisational-data-explorer/codex-project-discovery-phase-insight/</loc><lastmod>2024-07-09</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/company-and-organisational-data-explorer/codex-project-alpha-phase-insight/</loc><lastmod>2025-03-24</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/company-and-organisational-data-explorer/codex-project-beta-phase-insight/</loc><lastmod>2025-03-26</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/company-and-organisational-data-explorer/codex-accelerating-the-use-of-structured-data-in-the-uk/</loc><lastmod>2025-05-30</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/company-and-organisational-data-explorer/codex-accelerating-the-use-of-structured-data-in-the-uk/</loc><lastmod>2025-05-21</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/company-and-organisational-data-explorer/codex-accelerating-the-use-of-structured-data-in-the-uk/</loc><lastmod>2025-05-21</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/company-and-organisational-data-explorer/codex-accelerating-the-use-of-structured-data-in-the-uk/</loc><lastmod>2025-05-21</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/company-and-organisational-data-explorer/codex-accelerating-the-use-of-structured-data-in-the-uk/</loc><lastmod>2025-05-21</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/company-and-organisational-data-explorer/codex-accelerating-the-use-of-structured-data-in-the-uk/</loc><lastmod>2025-06-10</lastmod></url><url><loc>https://www.frc.org.uk/library/digital-reporting/company-and-organisational-data-explorer/codex-accelerating-the-use-of-structured-data-in-the-uk/</loc><lastmod>2025-05-13</lastmod></url><url><loc>https://www.frc.org.uk/library/esg-and-climate/</loc><lastmod>2025-03-21</lastmod></url><url><loc>https://www.frc.org.uk/library/esg-and-climate/climate-thematic-review-2020/</loc><lastmod>2024-03-08</lastmod></url><url><loc>https://www.frc.org.uk/library/technology-digital/technology-glossary/</loc><lastmod>2023-10-04</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/</loc><lastmod>2023-10-03</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/pre-emption-group/</loc><lastmod>2024-04-09</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/pre-emption-group/pre-emption-group-overview/</loc><lastmod>2026-03-20</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/pre-emption-group/post-transaction-reports-database/</loc><lastmod>2026-03-31</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/pre-emption-group/template-resolutions/</loc><lastmod>2024-04-09</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/pre-emption-group/pre-emption-group-publications/</loc><lastmod>2025-12-09</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/pre-emption-group/uk-secondary-capital-raising-review/</loc><lastmod>2024-04-09</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/pre-emption-group/pre-emption-group-archive/</loc><lastmod>2024-04-09</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/uk-sustainability-disclosure-tac/</loc><lastmod>2025-02-18</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/uk-sustainability-disclosure-tac/uk-sustainability-disclosure-tac-overview/</loc><lastmod>2026-03-31</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/uk-sustainability-disclosure-tac/uk-sustainability-disclosure-tac-terms-of-reference/</loc><lastmod>2025-06-02</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/uk-sustainability-disclosure-tac/uk-sustainability-disclosure-tac-meetings-and-summaries/</loc><lastmod>2026-03-25</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/uk-sustainability-disclosure-tac/uk-sustainability-disclosure-tac-projects/</loc><lastmod>2026-03-17</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/uk-sustainability-disclosure-tac/uk-sustainability-disclosure-tac-projects/endorsement-technical-assessment-of-ifrs-s1-and-ifrs-s2/</loc><lastmod>2026-01-26</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/uk-sustainability-disclosure-tac/uk-sustainability-disclosure-tac-projects/endorsement-technical-assessment-of-ifrs-s1-and-ifrs-s2/uk-endorsement-of-ifrs-s1-ifrs-s2-call-for-evidence/</loc><lastmod>2023-10-30</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/uk-sustainability-disclosure-tac/uk-sustainability-disclosure-tac-projects/consultation-response-ifrs-s2-amendments/</loc><lastmod>2025-07-29</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/uk-sustainability-disclosure-tac/uk-sustainability-disclosure-tac-projects/consultation-response-sasb-enhancements/</loc><lastmod>2025-12-15</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/uk-sustainability-disclosure-tac/uk-sustainability-disclosure-tac-projects/consultation-response-sasb-enhancements/tac-stakeholder-survey/</loc><lastmod>2025-08-28</lastmod></url><url><loc>https://www.frc.org.uk/library/external-groups/uk-sustainability-disclosure-tac/uk-sustainability-disclosure-tac-projects/consultation-response-ghg-protocol-scope-2-guidance/</loc><lastmod>2026-01-28</lastmod></url><url><loc>https://www.frc.org.uk/library/smes/</loc><lastmod>2025-07-17</lastmod></url><url><loc>https://www.frc.org.uk/library/smes/support-material-for-smes/</loc><lastmod>2025-05-21</lastmod></url><url><loc>https://www.frc.org.uk/library/smes/support-material-for-smes/introduction-to-auditing-standards/</loc><lastmod>2025-05-21</lastmod></url><url><loc>https://www.frc.org.uk/library/smes/support-material-for-smes/what-is-an-audit/</loc><lastmod>2025-05-21</lastmod></url><url><loc>https://www.frc.org.uk/library/innovation-and-improvement-hub/</loc><lastmod>2025-09-15</lastmod></url><url><loc>https://www.frc.org.uk/library/innovation-and-improvement-hub/innovation-and-improvement-hub-overview/</loc><lastmod>2025-09-15</lastmod></url><url><loc>https://www.frc.org.uk/library/innovation-and-improvement-hub/sandbox-simplifying-annual-reporting/</loc><lastmod>2025-09-25</lastmod></url><url><loc>https://www.frc.org.uk/library/innovation-and-improvement-hub/audit-assurance-sandbox/</loc><lastmod>2026-02-18</lastmod></url><url><loc>https://www.frc.org.uk/library/innovation-and-improvement-hub/building-capability-in-smaller-firms/</loc><lastmod>2025-09-15</lastmod></url><url><loc>https://www.frc.org.uk/sign-up/</loc><lastmod>2026-01-07</lastmod></url>
</urlset>
