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70 results found.

Selected Types

  • Standard
  • ISA (UK) 200

    Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (UK)

    Standard

    25 September 2023

  • ISA (UK) 220

    Quality Management for an Audit of Financial Statements

    Standard

    25 September 2023

  • ISA (UK) 210

    Agreeing the Terms of Audit Engagements

    Standard

    25 September 2023

  • ISQM (UK) 2

    Engagement Quality Reviews

    Standard

    25 September 2023

  • ISQM (UK) 1

    Quality Management For Firms That Perform Audits Or Reviews Of Financial Statements, Or Other Assurance Or Related Services Engagements

    Standard

    25 September 2023

  • Financial Reporting Standard for Smaller Entities (FRSSE)

    This standard has been withdrawn and replaced by FRS 100 to FRS 105, which are available from our UK Accounting Standards page.

    Standard

    25 September 2023

  • Actuarial Standard Technical Memorandum: AS TM1

    Actuarial Standard TM1 specifies the actuarial assumptions and methods to be used in the calculation of Statutory Money Purchase Illustrations (SMPIs).

    Standard

    24 September 2023

  • ISQC (UK) 1

    Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and other Assurance and Related Services Engagements

    Standard

    20 September 2023

  • Actuarial Standards Archive

    A listing of superseded Actuarial standards and guidance materials.

    24 September 2023

  • UKEB issues draft comment letters on IASB exposure drafts

    Issued on behalf of the UKEB. The UK Endorsement Board (UKEB) has issued draft comment letters on two IASB exposure drafts - one on climate-related risks and uncertainties, and another on amendments to IFRS 19. It has also published a Draft Endorsement Cr

    News

    27 September 2024

  • FRC publishes revised technical actuarial standards for the insurance sector

    The Financial Reporting Council (FRC) has today published version 2.0 of Technical Actuarial Standard 200 (TAS 200). These revisions are reflective of stakeholder feedback received throughout the FRC’s consultation, and aim to reflect developments in th

    News

    20 September 2024

  • Survey Response Deadline Extended: IFRS 18 Presentation and Disclosure in Financial Statements

    Issued on behalf of the UKEB: To aid its endorsement work, the UKEB launched surveys for UK users of accounts and preparers to gather their views on IFRS 18. The deadline for stakeholder responses has now been extended to 30 September 2024.

    News

    11 September 2024

  • FRC issues September 2024 editions of UK and Ireland accounting standards

    The Financial Reporting Council (FRC) has today issued new September 2024 editions of UK and Ireland financial reporting standards.

    News

    10 September 2024

  • FRC publishes amendments to FRS 101 Reduced Disclosure Framework

    The Financial Reporting Council (FRC) has today issued minor Amendments to FRS 101 Reduced Disclosure Framework following the 2023/24 annual review cycle.

    News

    9 August 2024

  • UKEB seeks stakeholder views on IASB's standard: IFRS 18 Presentation and Disclosure in Financial Statements

    Issued on behalf of the UKEB: IFRS 18 UKEB webinar recording and surveys; UKEB welcomes the IASB’s publication of its Exposure Draft (ED) Climate-related and Other Uncertainties in the Financial Statements; Share your experience of the UKEB Website.

    News

    2 August 2024

  • IASB Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment – UKEB Final Comment

    The UKEB has published its Final Comment Letter and Feedback Statement in response to the IASB’s Exposure Draft on Business Combinations—Disclosures, Goodwill and Impairment. The UKEB is broadly supportive of the proposals, however our Final Comment Lette

    News

    26 July 2024

  • UKEB Outreach on the IASB’s IFRS 18 Presentation and Disclosure in Financial Statements

    The IASB published IFRS 18 Presentation and Disclosure in Financial Statements with an effective date of annual reporting periods beginning on or after 1 January 2027, subject to adoption in the UK by the UKEB. As part of UKEB’s endorsement and adoption w

    News

    16 July 2024

  • FRC publishes new technical actuarial standards for collective money purchase pensions

    The Financial Reporting Council (FRC) has today published version 1.0 of Technical Actuarial Standard 310: Collective Money Purchase Pensions (TAS 310).

    News

    24 May 2024

  • FRC revises UK and Ireland accounting standards

    The Financial Reporting Council (FRC) has today issued comprehensive improvements to financial reporting standards applicable in the UK and Republic of Ireland which are used by an estimated 3.4 million businesses.

    News

    27 March 2024

  • FRC consultation on proposed changes to Technical Actuarial Standard 200

    The Financial Reporting Council (FRC) has today published a consultation on proposed revisions to Technical Actuarial Standard 200 (TAS 200) to streamline the standard and ensure it reflects recent regulatory developments in the insurance industry.

    News

    16 February 2024

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