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List of FRC publications (Letters, thematic reviews, thematic briefings and other publications)

Publication date: 27 Mar 2024

uk FRC guidance

Month Issued	Document
Mar 2024	FRC revises UK and Ireland accounting standards.
Mar 2024	FRC publishes plan and budget for 2024-25.
Mar 2024	FRC welcomes Government’s plans to legislate following Non-Financial Reporting Review.
Mar 2024	FRC launches market study on UK sustainability assurance market.
Mar 2024	Roundtable invitation: UK Stewardship Code 2020 review.
Mar 2024	Future updates to Corporate Governance Code Guidance.
Mar 2024	Pre-Emption Group reports widespread adoption of new principles.
Mar 2024	Sanctions against KPMG LLP and audit partner.
Mar 2024	FRC welcomes Bill Butler’s appointment as Chair of Public Sector Audit Appointments.
Feb 2024	FRC announces successful signatories to UK Stewardship Code.
Feb 2024	FRC welcomes the appointment of Owen Mapley as the CEO of CIPFA.
Feb 2024	FRC publishes revised version of Actuarial Standard Technical Memorandum 1.
Feb 2024	FRC supports consultation on proposals to tackle local audit backlog.
Feb 2024	FRC takes systemic look at barriers to competition in UK audit market
Jan 2024	Review of reporting by the UK’s largest private companies
Jan 2024	FRC Revises UK Corporate Governance Code
Jan 2024	FRC updates the Ethical Standard for Auditors.
Jan 2024	Investigation regarding the conduct of a Member in relation to Thurrock Council’s operations and investment activities.
Dec 2023	Closure of investigation regarding the audit of Intu Properties plc by PricewaterhouseCoopers LLP.
Dec 2023	FRC Launches Consultation on Draft Plan and Budget for 2024-25.
Dec 2023	FRC publishes annual review of competition in the audit market.
Dec 2023	FRC publishes inspection findings for the Tier 2 and 3 audit firms.
Dec 2023	UK and Switzerland audit authorities jointly approve mutual recognition of audit qualifications.
Dec 2023	FRC publishes revised technical actuarial standards for the pensions sector.
Dec 2023	FRC publishes report on the quality of major local audits amid delays in local government.
Dec 2023	FRC Lab insights: Structured Digital Reporting 2023.
Dec 2023	FRC announces areas of supervisory focus for 2024/25.
Dec 2023	FRED 85 Draft amendments to FRS 101 Reduced Disclosure Framework – 2023/24 cycle.
Dec 2023	UKEB adopts Supplier Finance Arrangements: Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial.
Dec 2023	FRC publishes thematic review of audit sampling.
Dec 2023	FRC welcomes new remit letter.
Nov 2023	Strides made in corporate governance reporting but more work needed to meet stakeholder expectations.
Nov 2023	FRC publishes review of companies’ IFRS 17 disclosures.
Nov 2023	Draft UKSEF Conformance Suite.
Nov 2023	2024 Taxonomy Suite.
Nov 2023	Statement: FRC policy update.
Nov 2023	FRC consults on proposed changes to Actuarial Standard Technical Memorandum 1.
Oct 2023	FRC report looks at "Materiality Mindset" for better corporate reporting.
Oct 2023	FRC welcomes the appointment of Alan Vallance as ICAEW’s CEO.
Oct 2023	Research on the use of Artificial Intelligence and Machine Learning in UK actuarial work.
Oct 2023	FRC to strengthen auditor reporting requirements of breaches of laws and regulations.
Oct 2023	Sanctions against KPMG LLP, KPMG Audit plc and two former partners.
Oct 2023	UKEB and Other National Standard-Setters Publish a Joint Letter to the ISSB in Response to its Agenda Consultation.
Oct 2023	Webinar: FRC Annual Review of Corporate Reporting.
Oct 2023	FRC sets out reporting expectations amidst ongoing economic uncertainty.
Sep 2023	FRC Publishes Revised ISA (UK) 505 External Confirmations.
Sep 2023	UKEB Publishes User Survey on Accounting for Intangibles.
Sep 2023	UK and New Zealand audit authorities agree mutual recognition of audit qualifications.
Sep 2023	Webinar and Roundtable Invitation: FRC’s Ethical Standard consultation.
Sep 2023	UKEB Publishes Climate-related Matters Research.
Sep 2023	UKEB Draft Comment Letter: IFRS 15 and Draft Supplier Finance Arrangements.
Sep 2023	FRC welcomes appointment of Peter Wyman as ICAEW’s first Chair of the Board.
Aug 2023	FRC opens recruitment campaign for three additional non-executive directors to join the FRC Board.
Aug 2023	FRC welcomes record number of Stewardship Code signatories.
Aug 2023	Sanctions against Mazars.
Aug 2023	Roundtable Reminders: New Corporate Reporting Requirements..
Aug 2023	FRC publishes latest accountancy and audit facts and trends report.
Aug 2023	Draft 2024 Taxonomy Suite published.
Aug 2023	FRC consults on revisions to Ethical standard for auditors.
July 2023	Richard Moriarty appointed Cof Financial Reporting CEO council.
July 2023	UKEB request for comments on latest endorsement activity.
July 2023	FRC resolves record number of enforcement cases.
July 2023	FRC thematic review examines quality of climate-related metrics and targets disclosures.
July 2023	Webinar Reminders: Corporate Governance Code Consultation and New Corporate Reporting. Requirements.
July 2023	FRC publishes annual report as ARGA transformation continues.
Jul 2023	Financial Reporting Council welcomes new corporate reporting requirements.
Jul 2023	FRC Lab publishes report on ESG data use and distribution.
Jul 2023	UK Sustainability Disclosure TAC issues call for evidence.
Jul 2023	UKEB ISSB Consultation and call for UKEB Investor Advisory Group members.
Jul 2023	FRC issues amendments to FRS 102 and FRS 101.
Jul 2023	FRC publishes revisions to TAS 400: Funeral Plans.
Jul 2023	FRC inspections show continued improvement at largest audit firms.
Jun 2023	FRC Lab Insight Report: Disclosure of dividends revisited.
Jun 2023	FRC publishes new technical actuarial guidance on models.
Jun 2023	Sanctions against PricewaterhouseCoopers LLP and audit partner.
Jun 2023	Sanctions against KPMG LLP and former audit partner.
Jun 2023	UKEB call for comments on Draft Endorsement Criteria Assessment of International Tax Reform.
Jun 2023	UKEB issues draft comment letter in response to ISSB RfI.
Jun 2023	FRC updates its guidance to AS TM1 to bring further clarity.
Jun 2023	FRC responds to ISSB consultation and request for information.
Jun 2023	Audit Committee Chairs show keen interest and understanding of ESG activities.
Jun 2023	FRC publishes Audit Enforcement Procedure consultation response.
Jun 2023	FRC publishes research on impact of proxy advisers and ESG ratings agencies on companies and investors.
Jun 2023	FRC publish review of fair value measurement.
Jun 2023	Applications open for Chair and Members of UK Sustainability Disclosure Technical Advisory Committee.
Jun 2023	Professional Bodies Supervision.
May 2023	The FRC supports the publication of the Government’s call for evidence on the Non-Financial Reporting Review.
May 2023	Revisions to proposed International Standard on Auditing (UK) 505.
May 2023	FRC publishes minimum standard for audit committees.
May 2023	FRC concludes annual review of FRS 101 Reduced Disclosure Framework.
May 2023	Scalebox launched to promote competition and quality for smaller audit firms.
May 2023	The FRC supports the publication of the Government’s call for evidence on the Non-Financial Reporting Review.
May 2023	FRC Launches Consultation on Revision to the Corporate Governance Code.
May 2023	FRC welcomes FCA consultation on equity listing rule reforms.
May 2023	FRC consults on revision to actuarial standards in the pensions sector.
May 2023	Investigation regarding the audit of Joules Group plc by Deloitte LLP.
Apr 2023	Sanctions against KPMG LLP and Anthony Sykes.
Apr 2023	Investigation regarding the audit of Made.com Group plc by Ernst & Young LLP.
Apr 2023	Investigation regarding an audit conducted by Ernst & Young LLP.
Apr 2023	FRC publishes conversation starters to boost Investor-Audit Committee engagement.
Apr 2023	Consultation closing soon: FRED 82 Draft amendments to FRS 102.
Apr 2023	Investigation regarding the audit of Carr’s Group plc by KPMG LLP.
Apr 2023	Consultation on proposed amendments to Audit enforcement procedures.
Apr 2023	Sanctions against KPMG LLP and Mr Stuart Peter James Smith.
Apr 2023	FRC issues FRED 83 Draft amendments to FRS 102.
Mar 2023	FRC publishes latest list of companies whose Reports and Accounts have been reviewed.
Mar 2023	FRC welcomes updated Green Finance Strategy.
Mar 2023	FRC updates 'Our Approach to Audit Supervision'.
Mar 2023	FRC publishes 3-Year Plan with continued growth ahead.
Mar 2023	Insight report: AI, Emerging Tech and Governance.
Mar 2023	UKEB publishes stakeholder report on accounting for intangibles.
Mar 2023	FRC Releases New Guidance on Audit Firm Eligibility Criteria.
Mar 2023	Closure of investigation under the Accountancy Scheme.
Mar 2023	New MoU outlines FRC's role in Local Audit System.
Mar 2023	FRC announces revisions to TAS 100 and Webinar: TAS 100, Version 2.0.
Mar 2023	Sanctions against PwC and two former audit partners.

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