Public Interest Entity (PIE) Auditor Registration
Published: 25 September 2023
1 minute read
From 5 December 2022 audit firms in scope are able to apply for PIE Auditor Registration by completing a full Application. The PIE auditor approval and registration process (‘PIE Auditor Registration’) is separate from, and additional to, the Recognised Supervisory Body audit registration process for statutory auditors (which continues to apply).
The sections below set out the process and documents required to apply.
PIE Auditor Register
PIE Auditor Registration
If an audit firm or Responsible Individual (RI) wishes to come on or off the PIE Auditor Register please get in contact via [email protected].
Any audit firm or RI not registered from 5 December 2022 must not undertake PIE audit work, as this would be in breach of the PIE Auditor Registration Regulations.
Using your information
We will treat your personal information in accordance with data protection legislation. We will use your information to carry out our responsibilities as a regulator. We may share your personal information with third parties in accordance with our Regulatory Privacy Notice.
We will protect your information in accordance with our Regulatory Privacy Notice wherever it is processed. We will also take steps to ensure that information is processed in accordance with applicable data protection laws such as implementing safeguards like Standard Contractual Clauses with third parties where applicable. Further details on these safeguards are available upon request from the FRC.
Information collected in performance of our regulatory activities may be transferred outside of the UK. For more information about our data protection policy and your rights in relation to your personal data, please see our Regulatory Privacy Notice.
PIE Auditor Registration Regulations and Guidance
| Name | Public Interest Entity (PIE) Auditor Registration Regulations |
|---|---|
| Publication date | 18 August 2022 |
| Format | PDF, 1.3 MB |
| Name | PIE Auditor Registration Guidance |
| Publication date | 10 November 2022 |
| Format | PDF, 381.0 KB |
PIE Auditor Registration Internal Review and Appeals - Supporting Documents
| Name | Form for requesting an Internal Review |
|---|---|
| Publication date | 2 December 2022 |
| Format | DOCX, 60.4 KB |
| Name | Form for requesting an Appeal against the outcome of an Internal Review |
| Publication date | 2 June 2023 |
| Format | DOCX, 55.7 KB |
| Name | Tribunal & Appeal Panel Statement of Independence Guidance Notes |
| Publication date | 23 September 2022 |
| Format | PDF, 1.5 MB |
| Name | Convening Tribunals and Appeal Tribunals (2022) |
| Publication date | 23 September 2022 |
| Format | PDF, 1.5 MB |
Further queries on PIE Auditor Registration can be sent to [email protected].