FRC Reference Materials
Financial Reporting Council, UK
Major Local Audits
Audit Quality Inspection
[November 2024]
Technical Actuarial Guidance (technical guide regarding use of AI)
Models
[October 2024]
Revised Ethical Standard 2024
[January 2024]
Thematic Review:
IFRS 17 ‘Insurance Contracts’ - Interim Disclosures in the First Year of Application
[November 2023]
Thematic Review:
Audit Sampling
[November 2023]
Thematic Review:
IFRS 13 ‘Fair value measurement’
[June 2023]
Audit Committees and the External Audit: Minimum Standard
[May 2023]
Guidance Eligibility for Appointment as Statutory Auditor
[March 2023]
International Standard on Quality Management (UK) 1
(Previously International Standard on Quality Control (UK) 1}
[(Revised June 2016)
Updated March 2023]
International Standard on Quality Management (UK) 2
Engagement Quality Reviews
[Updated March 2023]
Technical Actuarial Standard 100: General Actuarial Standards
[Version 2.0 - March 2023]
Thematic Review:
IFRS 9 Banking Audit Methodology and its Application
[February 2023]
General principles for considering the public interest in our work
[November 2022]
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