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365 results found.

Selected Topics

  • Supervision
  • Independent Supervision of the Auditors General

    The FRC has been appointed by the Secretary of State for Business, Innovation and Skills as the Independent Supervisor of Auditors General in respect of statutory audits.

  • Approval of CPA Ireland qualification as an approved third country qualification

    The FRC Board has made a declaration approving the audit qualification of CPA Ireland which is a recognised accountancy body (RAB) in the Republic of Ireland.

  • Memorandum of Understanding on Reciprocal Arrangements with IAASA

    Since the UK left the EU, the UK and the Republic of Ireland (ROI) are third countries to each other.

  • FRC Statutory Regulations

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

  • 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.

  • Eligibility Criteria for Statutory Auditors

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

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • Oversight of the Actuarial Profession

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

  • 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.

  • 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.

  • 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.

  • Professional Bodies Supervision (overview)

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

  • Actuarial letters to audit firms

    The FRC has sent letters relevant to actuaries, and those using actuarial experts in performing audit work.

  • Audit Quality Review (overview)

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

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