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357 results found.

Selected Topics

  • Supervision
  • FRC Statutory Regulations

    Learn about the legislation which provided the statutory frame work for audit regulation in the UK.

    25 September 2023

  • Eligibility Criteria for Statutory Auditors

    Regulation 3(1) of SATCAR 2016 sets out the responsibilities of the Competent Authority.

    25 September 2023

  • Statutory Auditors Transparency Reporting

    The FRC has implemented the legal requirements on the auditors of certain public interest entities to publish annual Transparency Reports, in accordance with the Statutory Audit Directive.

    25 September 2023

  • Delegation Agreements

    Under Regulation 3(1) of SATCAR 2016 the FRC is the competent authority with ultimate responsibility for the public oversight of statutory auditors and for the performance and oversight of certain audit regulation tasks.

    25 September 2023

  • Recognition of RSBs and RQBs

    There are currently four Recognised Supervisory Bodies (RSBs) and five Recognised Qualifying Bodies (RQBs) for the purpose of statutory audit.

    25 September 2023

  • Respective Roles of Government, the FRC and the Accountancy Profession

    View the respective roles of the Government and the FRC in relation to the regulation of statutory audit.

    25 September 2023

  • Annual Activity Reports

    Each year the FRC publishes an Annual Review of Corporate Reporting, which describes the activity and findings of its Corporate Reporting Review function for the 12-months to 31 March.

    25 September 2023

  • The FRC’s Operating Procedures for Corporate Reporting Review

    The FRC’s formal powers relating to corporate reporting review are derived from the Companies Act 2006 and other relevant law. The Operating Procedures set out how the processes through which these powers are exercised.

    25 September 2023

  • Corporate Reporting Thematic Reviews and Generic Press Notices

    Over the course of a year, we undertake a number of thematic reviews of certain aspects of companies’ corporate reports. In addition, from time to time, we may issue a generic press notice on a specific aspect of corporate reporting.

    25 September 2023

  • Corporate Reporting Review (overview)

    We review the annual report and accounts of public and large private companies, and certain other entities, for compliance with the law and other relevant reporting requirements. Our activities also cover the interim reports of some listed companies.

    25 September 2023

  • Oversight of the Actuarial Profession

    The Financial Reporting Council is responsible for independent oversight of the Institute and Faculty of Actuaries (IFoA).

    25 September 2023

  • Local Audit and Statutory Regulations

    Local bodies appoint audit firms, which must be registered with a Recognised Supervisory Body (RSB) that has been recognised by the Financial Reporting Council (FRC) for local audit.

    25 September 2023

  • Key Facts and Trends in the Accountancy Profession

    Key Facts and Trends is a document produced annually by the FRC to provide helpful statistical data on the accountancy profession, and provide contexts to its work.

    25 September 2023

  • Oversight of the Accountancy Profession

    By agreement with the six chartered accountancy bodies, the FRC has a non-statutory role for oversight of the regulation by the professional accountancy bodies of their members beyond those that are statutory auditors.

    25 September 2023

  • Professional Bodies Supervision (overview)

    View the statutory responsibilities Professional Bodies Supervision fulfils for the FRC.

    25 September 2023

  • Actuarial letters to audit firms

    View the thematic reports AQR have published on a number of areas, including actuarial work supporting audits.

    25 September 2023

  • Audit Quality Review (overview)

    Learn how AQR meets its overall objective to monitor and promote improvements in the quality of auditing in the UK.

    25 September 2023

  • Audit Firm Specific Reports - Tier 2 and 3 Audit Firms

    For the first time in 2022 we are publishing a separate report on our inspection and supervision activity at the Tier 2 and Tier 3 audit firms.

    25 September 2023

  • Audit Firm Scalebox

    We have launched the Scalebox to assist firms develop and maintain audit quality as they start out in the PIE audit market and as they grow.

    25 September 2023

  • Public Interest Entity (PIE) Auditor Registration

    From 5 December 2022 audit firms in scope are able to apply for PIE Auditor Registration by completing a full Application.

    25 September 2023

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