Audit legislation and consultations tracker
Audit legislation and consultations tracker

The following Corporate practice note provides comprehensive and up to date legal information covering:

  • Audit legislation and consultations tracker
  • Contents
  • Coronavirus (COVID-19)—impact on financial reporting and audit
  • Audit—UK and EU legislation
  • Audit—regulatory guidance
  • Audit—consultations and reviews
  • Brydon review of UK audit standards
  • Kingman independent review of the FRC
  • CMA market study into statutory audit market
  • Other reviews and initiatives

BREXIT IMPACT: The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit.

Contents

Coronavirus (COVID-19)—impact on financial reporting and audit

Audit— UK and EU legislation

Audit—regulatory guidance

Audit—consultations and reviews

Coronavirus (COVID-19)—impact on financial reporting and audit

A table showing emergency measures impacting financial reporting and audit implemented by the relevant regulatory authorities in the context of the coronavirus pandemic. For further information see Practice Note: Coronavirus (COVID-19)—impact on annual accounts and reports.

15 October 2020FRCResources, action, the future: COVID-19 and Reporting in times of uncertainty - a look forward
Going concern, risk and viability: COVID-19 and Reporting in times of uncertainty - a look forward
The FRC has published two guidance documents which cover some critical focus areas for companies as they approach 2020 year-ends. The documents reflect on the findings of previous FRC’s Lab work and consider current practice and how to develop investor information moving forward.
9 October 2020European CommissionCommission Regulation (EU) 2020/1434 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 16The European Commission has adopted Regulation (EU) 2020/1434, which amends Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of

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