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365 results found.

Selected Topics

  • Supervision
  • Audit Market Supervision

    Audit Market Supervision takes a cross-market approach to areas of importance to audit quality and firm resilience, including firmwide inspection work to ensure compliance with the International Standard on Quality Management (ISQM 1).

  • Audit Firm Resources

    This resource hub brings together publications, guidance and initiatives to support audit firms with smaller public interest entities (PIE) portfolio for continuous audit quality improvement as they grow in the PIE audit market.

  • Supervision

    The FRC’s delivers it supervisory and monitoring obligations in respect of audit, accounting, corporate reporting and actuarial work through Supervision. As an improvement regulator, we promote innovation and improvement by identifying and sharing good pr

  • Third Country Auditors

    Third Country Auditors who are auditing companies listed in the UK  are required to register with the ‘Competent Authority’, which is the FRC.

  • Oversight of Audit

    Learn how the FRC dicharge its statutory responsibilities for oversight of the regulation of statutory auditors.

  • Corporate Reporting Review

    Corporate Reporting Review (CRR) undertakes the day-to-day work relating to the FRC’s statutory responsibility to monitor and improve the quality of corporate reporting in the UK.

  • Professional Bodies Supervision

    PBS ensures that the FRC may be satisfied that each Recognised Supervisory Body has the necessary arrangements in place to meet the requirements of the Delegation Agreement and should continue to be recognised as an RSB for the purpose of statutory audit.

  • Audit Quality Review

    AQR monitors the quality of the audit work of UK firms that undertake statutory audits of Public Interest Entities (PIEs) and certain other entities.

  • Audit Firm Specific Reports

    We publish Audit Quality Inspection and Supervision Reports audit firms annually.

  • Audit Firm Supervision

    Audit Firm Supervision (AFS) is responsible for the overall supervision of PIE audit firms, drawing together the results of work undertaken by the other two teams (AMS and AQR) as well as other areas of the FRC.

  • Audit Firm Specific Reports - Tier 1 Audit Firms

    We publish individual reports on our audit quality inspections and supervision of each major audit firm.

  • PIE Auditor Register

    Search the PIE Auditor Register for registered Audit Firms and Responsible Individuals.

  • Register of Third Country Audit Entities

    This register contains details of third country audit firms registered with the Financial Reporting Council (FRC) in accordance with the UK requirements that give effect to provisions in the Statutory Audit Directive ("the Directive" - 2006/43/EC).

  • CRR Case Summaries and Entity-specific Press Notices

    The FRC publishes, on a quarterly basis, summaries of its findings from recently closed reviews that resulted in a substantive question to a company (‘Case Summaries’).

  • Details of audits subject to AQR inspection - National Audit Office

    The details of audits subject to AQR inspection are listed under the relevant inspection period. This includes inspections of statutory audits performed by the National Audit Office.

  • Details of audits subject to AQR inspection - Local Audit

    The details of audits subject to AQR inspection are listed under the relevant inspection period. This includes those completed under the Local Audit and Accountability Act 2014 (Local Audit regulations).

  • Details of audits subject to AQR inspection - Companies

    The details of audits subject to AQR inspection are listed under the relevant inspection period. This includes those Entities included in AQR’s inspection scope.

  • Local Audit

    The FRC operated as system leader for local audit from March 2023 until 12 February 2025. System leadership responsibility has been returned to the Ministry of Housing, Communities and Local Government ahead of the establishment of the Local Audit Office.

  • Public Interest Entity (PIE) Auditor Registration

    Audit firms in scope of the PIE Auditor Registration Regulations must be registered with the FRC to undertake PIE audit work.

  • Major Local Audits Reports

    We publish an annual report on the inspection findings of Audit Quality Reviews of major local audits in England, which includes large health and local government bodies.

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