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News in Audit and assurance

  1. FRC publishes full text of revised Financial Reporting Standards

    The FRC published the full text of FRS 102 and FRS 105 in September 2024.

  2. Centre for Public Interest Audit established

    The Centre for Public Interest Audit was incorporated in June to bring together auditors from across the profession to shape best practice and inform the future of PIE audit in the UK.

  3. Reminder on ISA (UK) 600 Revised on group audits

    ISA (UK) 600 Revised becomes effective for audits of group financial statements for periods beginning on or after December 15, 2023. The revised standard deals with the special considerations that apply to a group audit.

  4. FRC Annual Review of Audit Quality

    The FRC has published its annual review of audit quality. This provides an overview of its assessment of quality among the Tier 1 firms, which are those with the largest share of the UK PIE audit market.

  5. FRC outlines its approach to external private capital in UK audit firms

    The FRC outlines its approach to potential changes in audit firm ownership structures, emphasising the need to maintain audit quality, independence, and public interest focus

  6. FRC audit inspection results

    Learn more about the FRC’s audit inspection results, which resonate with ICAS audit monitoring findings.

  7. FRC changes to laws and regulations

    Learn more about the FRC’s proposed revisions to ISA 250 A and B, laws and regulations.

  8. ISA for LCEs

    Learn about the ISA for Less Complex Entities and how you can share your views.

  9. ICAS’ response to IAASB Strategy

    Read our response to the IAASB’s proposed strategy for 2024 to 2027.

  10. Audit services sanctions

    Government’s regulations prohibiting services exports to Russia including auditing

  11. Practical insight and tips on ISQM (UK) 1

    See ICAS' videos and guidance on designing and implementing a system of quality management in accordance with ISQM (UK) 1.

  12. Russian Sanctions: Audit services

    Learn more about the prohibition on the provision of accountancy and management consultancy services to Russian under the U’'s Sanctions regime

  13. FRC Position Paper

    In this article James Barbour CA highlights the FRC’s Position paper on audit and corporate governance reform.

  14. FRC’s modern-slavery report

    Find out more about the report and its recommendations

  15. FRC issues revised Audit Firm Code

    The new code is intended to strengthen independent oversight of the largest UK audit firms.

  16. Auditing climate disclosures

    We highlight new FRC Staff Guidance, Auditor responsibilities under ISA (UK) 720 on climate-related reporting.

  17. EC Corporate Reporting Consultation

    ICAS responds to the EC Consultation on Corporate Reporting – improving its quality and enforcement

  18. Response to ED-ISA for LCE

    ICAS responds to IAASB Exposure Draft- International Standard on Auditing for Less Complex Entities

  19. NSI Act (2021) now applicable

    The National Security and Investment (NSI) Act 2021 is now in effect. Find out what you need to know.

  20. Views sought on ISA for LCEs

    ICAS seeks views on the IAASB’s proposed ISA for LCEs

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