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806 results found.

Selected Topics

  • Auditing
  • 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

  • Complaints about the auditor of a company

    Find out about our processes and how to make a complaint about the auditor of a company.

    25 September 2023

  • Audit Enforcement Procedure

    The FRC is the 'competent authority' for audit in the UK. Enforcement action is taken under the FRC’s Audit Enforcement Procedure (AEP).

    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

  • 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

  • Audit Firm Supervision (overview)

    To help improve audit quality, we have introduced a forward-looking supervisory approach, with proportionate monitoring across three tiers of PIE audit firms.

    25 September 2023

  • Professional Scepticism

    Read the 2012 briefing paper on professional scepticism.

    24 September 2023

  • Auditor reporting: a review of current practice

    In August 2022, the FRC published a series of infographic ‘snapshots’ on the current state of auditor reporting in the UK.

    24 September 2023

  • Professional Judgement

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

    24 September 2023

  • Technical Advisory Group

    View Minutes and Actions from the Technical Advisory Group.

    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

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