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357 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).

    7 June 2024

  • 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.

    12 February 2024

  • 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

    5 October 2023

  • 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.

    25 September 2023

  • Oversight of Audit

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

    25 September 2023

  • 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.

    25 September 2023

  • 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.

    25 September 2023

  • 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.

    25 September 2023

  • Audit Firm Specific Reports

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

    25 September 2023

  • 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.

    25 September 2023

  • PIE Auditor Register

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

    3 October 2023

  • 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).

    27 September 2023

  • 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’).

    29 September 2023

  • 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.

    16 October 2023

  • 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).

    26 September 2023

  • 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.

    26 September 2023

  • 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.

    19 November 2024

  • Culture and Conduct

    We undertake work to assess and monitor various aspects of the culture in the audit practice at Tier 1 and Tier 2 firms, proportionately.

    8 July 2024

  • Governance and Leadership

    We promote good governance and leadership at the largest audit firms because well-governed and well-run audit firms are more likely to deliver consistently high-quality audits and to be operationally and financially resilient.

    8 July 2024

  • Risk and Resilience

    We assess and monitor various aspects of firms’ risk management frameworks and the firms’ crisis and contingency planning.

    8 July 2024

  • Page 1 of 18
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