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145 results found.

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  • Standards, Codes & Guidance
  • UK Accounting Standards (overview)

    Read the foreword to the Accounting Standards and access key links.

  • FRC Factsheets

    In November 2024 the FRC issued an updated suite of factsheets on aspects of FRS 102, including the Periodic Review 2024. The factsheets are intended to assist stakeholders by highlighting certain requirements of FRS 102.

  • Significant differences between FRS 102 and the IFRS for SMEs Accounting Standard

    The requirements in FRS 102 are based on the IASB’s International Financial Reporting Standard for Small and Medium-sized Entities (‘the IFRS for SMEs Standard’), with some significant amendments made for application in the UK and Republic of Ireland.

  • Auditing Standards

    View current auditing standards for periods commencing on, or after 15 December 2019. Superseded auditing standards are also available.

  • UK Corporate Governance Code

    The Corporate Governance Code (the Code) was updated in January 2024 following a consultation which concentrated on a limited number of changes.

  • Superseded Staff Education Notes

    In 2013, the FRC Staff prepared 16 Staff Education Notes for the convenience of users of FRS 102. The Staff Education Notes were later superseded by the Staff Factsheets.

  • UK Stewardship Code

    The UK Stewardship Code 2020 sets high stewardship standards for those investing money on behalf of UK savers and pensioners, and those that support them.

  • Superseded Auditing Standards

    The standards listed have been superseded.

  • Terms of use for financial reporting standards and other materials which contain copyright material of the IFRS Foundation issued by the FRC

    Read the terms of use for the financial reporting standards available from the FRC.

  • How to report on the UK Stewardship Code

    The Code comprises a set of 12 ‘apply and explain’ Principles for asset managers and asset owners, and a separate set of six Principles for service providers.

  • How to apply to become a UK Stewardship Code signatory

    Details on the application process to become a signatory of the UK Stewardship Code.

  • Professional Judgement

    Non-prescriptive guidance on the effective exercise of professional judgment by auditors

  • Audit Committees

    We have produced guidance relating to Audit Committees, and published a Standard for Audit Committees relating to the external audit.

  • Staff Guidance Notes

    The FRC has prepared Staff Guidance Notes for the convenience of users of the FRC’s Ethical Standard and ISAs (UK).

  • Bulletins

    Bulletins are issued to provide auditors with timely guidance on new or emerging issues.

  • Practice Notes

    Practice Notes are intended to assist auditors in applying auditing standards of general application to particular circumstances and industries.

  • Audit Firm Governance Code

    View the current version of the Audit Firm Governance Code along with all previous versions and consultations.

  • Assurance Standards

    View current assurance standards including Standards for Investment Reporting, and Review Standards for Interim Financial Statements.

  • Consultation on Guidance on the Going Concern Basis of Accounting and Related Reporting, including Solvency and Liquidity Risk

    The FRC is consulting on proposals for revised Guidance on the Going Concern Basis of Accounting and Related Reporting, including Solvency and Liquidity Risk.

    Consultation

    5 August 2024

  • FRED 85 Draft amendments to FRS 101 Reduced Disclosure Framework – 2023/24 cycle

    The FRC proposes minor amendments to FRS 101 for consistency with IAS 1 Presentation of Financial Statements.

    Consultation

    5 December 2023

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