What FRC does
Regulates auditors, accountants, and actuaries. Sets UK Corporate Governance Code and Stewardship Code. Monitors corporate reporting and audit quality. Planned to become ARGA (Audit, Reporting and Governance Authority).
Contact FRC
- enquiries@frc.org.uk
- Phone
- 020 7492 2300
Official guidance from FRC
Curated guidance documents to help you understand your obligations.
Ethical Standard for Auditors 2019 (opens in a new tab)
Detailed Guidance
Technical Actuarial Standards (TAS 100, TAS 200, TAS 300, TAS 400) (opens in a new tab)
Detailed Guidance
UK Accounting Standards (FRS 100-105) (opens in a new tab)
Detailed Guidance
UK and Ireland Auditing Standards (ISAs (UK)) (opens in a new tab)
Detailed Guidance
UK Corporate Governance Code (statutory backing via Listing Rules) (opens in a new tab)
Detailed Guidance
UK Stewardship Code 2020 (opens in a new tab)
Detailed Guidance
Legal framework
Legislation that FRC directly enforces.
Primary legislation
Secondary legislation
Related legislation
Legislation connected to FRC’s remit but not directly enforced — establishing Acts, amendments, referenced legislation, and context.