Consultations

This page lists the Consultations carried out by the FRC.

5 open consultations
Title Proposed Revisions to ISA (UK) 240 and ISA (UK) 570
Closing date 16 January 2026
Published 1 October 2025
Title Proposed Revisions to ISA (UK) 700, ISA (UK) 701 and ISA (UK) 720
Closing date 16 January 2026
Published 1 October 2025
Title FRED 88 FRS 101 Reduced Disclosure Framework – 2025/26 cycle
Closing date 16 January 2026
Published 1 October 2025
Title Audit Enforcement Procedure: Consultation on proposed updates to the FRC’s routes to resolution
Closing date 9 January 2026
Published 1 October 2025
Title Consultation on AS TM1 v5.2 (October 2025)
Closing date 1 December 2025
Published 30 October 2025
224 closed consultations
Title Sharman Implementation Consultation Paper
Closing date 30 January 2013
Published 3 August 2017
Title FRC Draft Plan and Budget 2013-14
Closing date 22 January 2013
Published 19 August 2017
Title Discussion Paper: Thinking about Disclosures in a broader context - A road map for a Disclosure Fram
Closing date 31 October 2012
Published 3 August 2017
Title Amendment to Financial Reporting Exposure Draft 48 Draft FRS 102
Closing date 1 October 2012
Published 23 August 2017
Title Consultation Paper Feedback Statement: Proposed revisions to International Standards on Auditing (UK and Ireland)
Closing date 11 September 2012
Published 11 September 2017
Title Sanctions Guidance to Tribunals: a consultation paper
Closing date 30 August 2012
Published 30 August 2017
Title Discussion Paper: Towards a Disclosure Framework for the Notes
Closing date 2 July 2012
Published 3 August 2017
Title Consultation on the future role of the Financial Reporting Council
Closing date 2 July 2012
Published 19 August 2017
Title Disciplinary schemes proposed changes: a consultation paper (June 2012)
Closing date 30 June 2012
Published 30 August 2017
Title Joint FRC and FSA Consultation Paper: Product projections and transfer value analysis
Closing date 11 June 2012
Published 9 August 2017
Title Consultation Paper: Proposed Revisions to International Standards on Auditing (UK and Ireland)
Closing date 29 May 2012
Published 5 August 2017
Title Consultation paper on changes to assumptions for Statutory Money Purchase Illustrations: AS TM1
Closing date 1 May 2012
Published 9 August 2017
Title Consultation Paper: Proposed revision of Practice Note 23: Special Considerations in Auditing Financial Instruments
Closing date 10 April 2012
Published 3 August 2017
Title Consultation Document: Revisions to the UK Stewardship Code
Closing date 2 April 2012
Published 3 August 2017
Title Consultation Document: revisions to the UK Corporate Governance Code and Guidance on Audit Committee
Closing date 2 April 2012
Published 3 August 2017