Third Country Auditors

Third Country Auditors (TCAs) that audit companies listed in the UK must register with the UK’s 'Competent Authority for audit', which is the Financial Reporting Council (FRC). The Third Country Audit (TCA) regime ensures that non-UK auditors of non-UK companies listed on UK regulated markets meet the required standards of audit quality. This typically applies to companies listed on the Main Market of the London Stock Exchange.

Third Country Auditors Regulatory Background

The FRC has statutory powers delegated by Government to set the detailed regulatory requirements concerning the third country auditor regime in the UK.

Who is Required to Register as a TCA?

UK law requires the registration and regulation of auditors that audit the accounts of companies from third countries that issue securities on regulated markets in the UK (“third country auditors” or “TCAs”).

Register of Third Country Audit Entities

This register contains details of third country audit firms registered with the Financial Reporting Council (FRC) in accordance with the UK requirements that give effect to provisions in the Statutory Audit Directive ("the Directive" - 2006/43/EC).

How to Register

Application forms to register as a third country auditors in the UK.

Submit Updates

You must notify the FRC without undue delay to any changes to the information listed.

TCA Frequently Asked Questions and Fee Guidance

Read our FAQs and Guidance on Fees.