Consultations

This page lists the Consultations carried out by the FRC.

1 open consultations
Title Small and medium-sized enterprises (SME) market study
Closing date 25 April 2025
Published 3 February 2025
219 closed consultations
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
Title Discussion Paper - Technological Resources: Using Technology To Enhance Audit Quality
Closing date 3 July 2020
Published 25 March 2020
Title Local Auditors (Transparency) Regulations Consultation
Closing date 26 May 2020
Published 27 April 2020
Title Proposal to revise ISA (UK) 315 (Revised June 2016) Identifying and Assessing the Risks of Material
Closing date 30 April 2020
Published 28 January 2020
Title Interest Rate Benchmark Reform—Ph 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)
Closing date 28 April 2020
Published 28 April 2020
Title Proposal to adopt (in the UK) ISAE 3000
Closing date 24 March 2020
Published 24 March 2020