Consultations

This page lists the Consultations carried out by the FRC.

2 open consultations
Title Stewardship Code Consultation
Closing date 19 February 2025
Published 11 November 2024
Title Consultation on AS TM1 v5.1 (November 2024)
Closing date 7 December 2024
Published 7 November 2024
214 closed consultations
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
Title FRED 73: Draft amendments to FRS 101 Reduced Disclosure Framework 2019/20 cycle
Closing date 16 December 2019
Published 16 December 2019
Title FRED 72 Draft amendments to FRS 102 – Interest rate benchmark reform
Closing date 26 September 2019
Published 26 September 2019
Title Consultation on the proposed revisions to the CASS standard
Closing date 1 August 2019
Published 1 August 2019
Title Consultation on Revisions to Ethical and Auditing Standards 2019
Closing date 15 July 2019
Published 10 July 2019
Title Consultation on Revising Standards for Investment Reporting
Closing date 1 May 2019
Published 1 May 2019