FRC publishes local audit specialist training criteria

News types: Publications

Published: 13 November 2024

The Financial Reporting Council (FRC) has today published the criteria to assess local audit specialist training developed by Recognised Qualifying Bodies (RQBs), training providers and audit firms.

Improving the capacity and capability across the local audit system is a priority for the FRC to ensure the long-term sustainability of local body financial reporting and audit. To support increased capacity in the local audit system, the FRC has already revised guidance allowing for Responsible Individuals with significant statutory audit experience to apply for Key Audit Partner status if they have undertaken pre-approved local audit specialist training.

Alongside the criteria, the FRC has published an application form so that any RQBs, training providers and audit firms who have already developed training can begin the process of having it assessed for approval. The FRC will publish a list of approved training on its website.

Read more on the FRC's criteria for local audit specialist training.

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