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17 results found.

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  • Oversight
  • Oversight of Audit

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

    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

  • International Agreements and Arrangements

    The FRC has entered into agreements and arrangements with overseas regulators on cooperation and exchange of information related to the oversight of auditors.

    25 September 2023

  • Independent Supervision of the Auditors General

    The FRC has been appointed by the Secretary of State for Business, Innovation and Skills as the Independent Supervisor of Auditors General in respect of statutory audits.

    25 September 2023

  • Approval of CPA Ireland qualification as an approved third country qualification

    The FRC Board has made a declaration approving the audit qualification of CPA Ireland which is a recognised accountancy body (RAB) in the Republic of Ireland.

    25 September 2023

  • Memorandum of Understanding on Reciprocal Arrangements with IAASA

    Since the UK left the EU, the UK and the Republic of Ireland (ROI) are third countries to each other.

    25 September 2023

  • FRC Statutory Regulations

    Learn about the legislation which provided the statutory frame work for audit regulation in the UK.

    25 September 2023

  • 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

  • Oversight of the Actuarial Profession

    The Financial Reporting Council is responsible for independent oversight of the Institute and Faculty of Actuaries (IFoA).

    25 September 2023

  • Oversight of the Accountancy Profession

    By agreement with the six chartered accountancy bodies, the FRC has a non-statutory role for oversight of the regulation by the professional accountancy bodies of their members beyond those that are statutory auditors.

    25 September 2023

  • Professional Bodies Supervision (overview)

    View the statutory responsibilities Professional Bodies Supervision fulfils for the FRC.

    25 September 2023

  • FRC announces areas of supervisory focus for 2024/25

    News

    6 December 2023

  • Discussing the FRC's annual Tier 1 audit firm inspections results

    In this In Conversation episode, Sarah Rapson, Executive Director of Supervision at the FRC, joins Kate O'Neill, Director of Stakeholder Engagement and Corporate Affairs, to discuss the key findings from the FRC's latest Annual Report on Audit Quality in

    Videos and podcasts

    30 July 2024

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