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FRC launches consultation on enhanced enforcement procedures

The consultation proposes a broader range of proportionate and targeted regulatory responses which support more timely outcomes

Building capability and supporting growth for small UK audit firms

Initiative for small audit firms looking to establish a greater presence in the UK Public Interest Entity (PIE) audit market

Latest News

• Roundtable invitation: review of corporate governance reporting

  Published: 23 October 2025

• FRC withdraws ASORP 1 to streamline actuarial standards framework

  Published: 23 October 2025

• Roundtable invitation: Consultation on proposed revisions to Audit Enforcement Procedure

  Published: 22 October 2025

• FRC publishes corporate reporting insights

  Published: 21 October 2025

• FRC publishes key findings and good practice report

  Published: 20 October 2025

• FRC updates proportionality guidance for actuaries

  Published: 17 October 2025

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Open Consultations

• Audit Enforcement Procedure: Consultation on proposed updates to the FRC’s routes to resolution

  Response deadline: 9 January 2026

• Proposed Revisions to ISA (UK) 240 and ISA (UK) 570

  Response deadline: 16 January 2026

• Proposed Revisions to ISA (UK) 700, ISA (UK) 701 and ISA (UK) 720

  Response deadline: 16 January 2026

• FRED 88 FRS 101 Reduced Disclosure Framework – 2025/26 cycle

  Response deadline: 16 January 2026

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Standards and Codes

We set standards and codes for the UK

• Accounting Standards
• Auditing Standards
• Actuarial Standards
• UK Corporate Governance Code
• UK Stewardship Code 2026

Supervision

We deliver supervisory and monitoring obligations

• Audit Firm Supervision
• Audit Market Supervision
• Audit Quality Review
• Corporate Reporting Review
• Professional Bodies Supervision
• Audit Firm Resources
• Audit Firm Specific Reports

Enforcement

We conduct investigations and take enforcement action where appropriate

• Audit Enforcement Procedure
• Accountancy Scheme
• Actuarial Scheme

Working at the FRC

The FRC currently has a range of vacancies from entry level to senior hires. Find out more about working at the FRC.

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