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FRC Reference Materials

Financial Reporting Council


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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