Consultations

This page lists the Consultations carried out by the FRC.

3 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
Title Third Country Auditor Registration Consultation on proposed amendments to the FRC’s policy
Closing date 27 March 2026
Published 16 February 2026
232 closed consultations
Title Discussion Paper: Towards a Disclosure Framework for the Notes
Closing date 2 July 2012
Published 3 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
Title Consultation Document: Monitoring the work of Third Country Auditors
Closing date 5 March 2012
Published 26 August 2017
Title Revised FRED: The Future of Financial Reporting - Part One: Explanation (January 2012)
Closing date 30 January 2012
Published 8 August 2017
Title Call for Evidence - Going concern and liquidity risks: Lessons for companies and auditors
Closing date 11 May 2011
Published 20 August 2017
Title Consultation Document: Gender Diversity on Boards
Closing date 5 May 2011
Published 3 August 2017
Title FRED 45: Financial Reporting Standard for Public Benefit Entities (FRSPBE) (March 2011)
Closing date 18 March 2011
Published 8 August 2017
Title Proposed Amendments to FRS 29 (IFRS) 'Financial Instruments: Disclosures': Disclosures - Transfers o
Closing date 28 February 2011
Published 8 August 2017
Title Effective Company Stewardship: Enhancing Corporate Reporting and Audit
Closing date 7 January 2011
Published 20 August 2017