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133 results found.

Selected Topics

  • Standards, Codes & Guidance
  • 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.

    22 January 2024

  • Superseded Staff Education Notes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 The Staff Education Notes were later superseded by the Staff Factsheets.

    5 October 2023

  • 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.

    30 September 2023

  • Superseded Auditing Standards

    The standards listed have been superseded.

    30 September 2023

  • 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.

    25 September 2023

  • 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.

    24 September 2023

  • How to apply to become a UK Stewardship Code signatory

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

    24 September 2023

  • Actuarial Standards Archive

    A listing of superseded Actuarial standards and guidance materials.

    24 September 2023

  • Actuarial Statement Of Recommended Practice 1 (ASORP 1)

    Actuarial Statement Of Recommended Practice 1 (ASORP 1) promotes high quality technical actuarial work.

    24 September 2023

  • Professional Judgement

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

    24 September 2023

  • Audit Committees

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

    24 September 2023

  • Staff Guidance Notes

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

    24 September 2023

  • Bulletins

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

    24 September 2023

  • Practice Notes

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

    24 September 2023

  • Audit Firm Governance Code

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

    24 September 2023

  • Assurance Standards

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

    24 September 2023

  • 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

  • FRED 84 Draft amendments to FRS 102 – Supplier finance arrangements

    Consultation

    28 September 2023

  • FRC opens recruitment campaign for three additional non-executive directors to join the FRC Board

    News

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