Consultations

This page lists the Consultations carried out by the FRC.

2 open consultations
Title Re-Consultation on ISA (UK) 250 (Revised) and ISA (UK) 270 (Revised)
Closing date 21 May 2026
Published 26 March 2026
Title International Standard on Auditing for Less Complex Entities – How to Enhance Usability: Call for Views
Closing date 21 May 2026
Published 26 March 2026
233 closed consultations
Title Consultation Document: Accounting standards for small entities - Implementation of the EU Accounting
Closing date 1 September 2014
Published 1 August 2017
Title FRED 55: Draft Amendments to FRS 102 - Pension Obligations
Closing date 4 August 2014
Published 3 August 2017
Title FRC Invitation to Comment on IAASB Disclosures Exposure Draft (May 2014)
Closing date 24 June 2014
Published 2 August 2017
Title Consultation: Accountancy and Actuarial Disciplinary Schemes
Closing date 18 June 2014
Published 21 August 2017
Title Consultation: XBRL Accounts Taxonomies
Closing date 1 May 2014
Published 3 August 2017
Title Consultation Document: Proposed Revisions to the UK Corporate Governance Code - April 2014
Closing date 24 April 2014
Published 6 August 2017
Title Consultation Paper: Revised operating procedures for reviewing corporate reports
Closing date 14 April 2014
Published 5 August 2017
Title FRED 54: Draft Amendments to FRS 102 - Basic Financial Instruments
Closing date 3 February 2014
Published 3 August 2017
Title Draft Plan & Budget and Levy proposals 2014/15
Closing date 31 December 2013
Published 19 August 2017
Title FRED 53: Draft Amendments to FRS 101 - Reduced Disclosure Framework
Closing date 11 December 2013
Published 3 August 2017
Title FRED 52: Draft Amendments to the FRSSE (effective April 2008) - Micro-entities
Closing date 4 December 2013
Published 3 August 2017
Title Exposure Draft: AS TM1: Statutory Money Purchase Illustrations v4.0 (November 2013)
Closing date 15 November 2013
Published 6 August 2017
Title FRED 51: Draft Amendments to FRS 102 - Hedge Accounting
Closing date 13 November 2013
Published 3 August 2017
Title Consultation Paper: Guidance for Directors of Banks on Solvency and Liquidity Risk Management and the Going Concern Basis of Accounting
Closing date 6 November 2013
Published 19 August 2017
Title Consultation Document: Directors' Remuneration
Closing date 2 October 2013
Published 5 August 2017