Consultations

This page lists the Consultations carried out by the FRC.

1 open consultations
Title Assurance of Sustainability Reporting Market Study
Closing date 13 June 2024
Published 21 March 2024
209 closed consultations
Title Proposed Revisions to the Audit Firm Governance Code
Closing date 18 November 2021
Published 7 September 2021
Title FRC seeking views on amendments made to the Audit Enforcement Procedure
Closing date 7 October 2021
Published 22 July 2021
Title FRED 78 Draft amendments to FRS 102 & FRS 105 – COVID-19-related rent concessions beyond 30 June 21
Closing date 11 May 2021
Published 20 April 2021
Title Technical Actuarial Standards Post Implementation Review
Closing date 7 May 2021
Published 9 March 2021
Title Consultation and Impact Assessment on Proposal to Revise the UK’s Quality Management Standards
Closing date 19 March 2021
Published 6 January 2021
Title TCA fees instrument consultation
Closing date 15 March 2021
Published 19 February 2021
Title 2021/22 Strategy and Plan & Budget consultation
Closing date 12 March 2021
Published 19 February 2021
Title FRED 77 Draft amendments to FRS 101 Reduced Disclosure Framework – 2020/21 cycle
Closing date 28 February 2021
Published 9 December 2020
Title Consultation on revised review standard (ISRE (UK) 2410) for interim financial statements
Closing date 19 February 2021
Published 26 November 2020
Title Consultation on revised auditing standard (ISA (UK) 240) for the auditor's responsibilities relating
Closing date 29 January 2021
Published 18 November 2020
Title Consultation on revised practice note (PN 14) for the audit of housing associations in the UK
Closing date 29 January 2021
Published 18 November 2020
Title Consultation on governance changes to enforcement and operating procedures
Closing date 30 November 2020
Published 16 October 2020
Title FRED 74 Draft amendments to FRS 102 – Interest rate benchmark reform (Phase 2)
Closing date 30 September 2020
Published 25 June 2020
Title FRED 76 Draft amendments to FRS 102 and FRS 105 – COVID-19-related rent concessions
Closing date 1 September 2020
Published 23 July 2020
Title FRED 75 Draft amendments to FRS 104 – Going concern
Closing date 1 September 2020
Published 23 July 2020