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145 results found.

Selected Topics

  • Standards, Codes & Guidance
  • Accounting Standards Projects

    Learn about our ongoing Accounting Standards projects.

  • Audit and Ethical Guidance

    The FRC has published a range of guidance materials, including Practice Notes, Bulletins and Staff Guidance Notes.

  • UK Accounting Standards

    The FRC develop and maintain UK and Irish accounting standards by developing and issuing accounting standards and undertaking outreach with stakeholders.

  • Funeral Plans Technical Actuarial Standard (TAS 400)

    TAS 400 contains requirements for technical actuarial work for funeral plans.

    Standard

  • Pensions Technical Actuarial Standards (TAS 300 and TAS 310)

    TAS 300 contains requirements for technical actuarial work in pensions other than collective money purchase schemes. TAS 310 contains requirements for technical actuarial work for collective money purchase schemes.

    Standard

  • Insurance Technical Actuarial Standard (TAS 200)

    TAS 200 contains requirements for technical actuarial work in insurance.

    Standard

  • General Technical Actuarial Standards (TAS 100) and Technical Actuarial Guidance (TAG)

    TAS 100 contains requirements for all technical actuarial work. TAG contains guidance on models, proportionality, technical actuarial work and geographic scope.

    Standard

  • Actuarial Statement Of Recommended Practice 1 (ASORP 1)

    ASORP 1 is a statement of recommended practice for technical actuarial work relating to financial analysis of UK Social Security Programmes.

    Standard

  • FRS 105 The Financial Reporting Standard applicable to the Micro‑entities Regime

    FRS 105 is intended for use in the preparation of the financial statements of companies that qualify for the micro-entities regime.

    Standard

  • FRS 101 Reduced Disclosure Framework

    FRS 101 sets out a reduced disclosure framework which addresses the financial reporting requirements and disclosure exemptions for the individual financial statements of subsidiaries and ultimate parents.

    Standard

  • FRS 103 Insurance Contracts

    FRS 103 consolidates existing financial reporting requirements and guidance for insurance contracts.

    Standard

  • FRS 100 Application of Financial Reporting Requirements

    FRS 100 sets out the financial reporting requirements for UK and Republic of Ireland entities.

    Standard

  • FRS 104 Interim Financial Reporting

    FRS 104 is intended for use in the preparation of interim reports by entities that apply FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland when preparing their annual financial statements.

    Standard

  • FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland

    This FRS is a single financial reporting standard that applies to the financial statements of entities that are not applying adopted IFRS, FRS 101 or FRS 105.

    Standard

  • ISA (UK) 800

    Special Considerations––Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

    Standard

  • ISA (UK) 805

    Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

    Standard

  • ISA (UK) 720

    The Auditor’s Responsibilities Relating to Other Information

    Standard

  • ISA (UK) 705

    Modifications to the Opinion in the Independent Auditor’s Report

    Standard

  • ISA (UK) 701

    Communicating Key Audit Matters in the Independent Auditor’s Report

    Standard

  • ISA (UK) 706

    Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

    Standard

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