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736                <h2 class="heading heading--three bold">FRC launches revised Audit Enforcement Procedure</h2>
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738                    A more integrated regulatory approach enabling more targeted and timely responses to cases
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761                            A phased approach with a focus on Systems of Quality Management (SoQM) starting from April 2026
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844                                                        Quarterly consultations: September 2026
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847                                                        
848                                                            Published: 30 September 2026
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872                                                        Annual review recognises continued high standards of corporate reporting
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874                                                    <p>
875                                                        
876                                                            Published: 29 September 2026
877                                                        
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900                                                        FRC publishes final revisions to UK standards on using the work of an auditor’s expert
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903                                                        
904                           
904                                 Published: 23 September 2026
905                                                        
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928                                                        Investigations into the conduct of an individual accountant and regarding the audits of State Oil Limited (part of the Prax Group)
929                                                    </a>
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931                                                        
932                                                            Published: 11 September 2026
933                                                        
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955                                                    <a href="/news-and-events/news/2026/09/frc-sets-out-vision-for-modern-and-effective-regulation/" class="featured-links__list-item-link">
956                                                        FRC sets out vision for modern and effective regulation
957                                                    </a>
958                                                    <p>
959                                                        
960                                                            Published: 3 September 2026
961                                                        
962                                                    </p>
963                                                </div>
964                                            </li>
965                                        </ul>
966                                    
967                                        <ul class="featured-links__list">
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969                                                
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981
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983                                                    <a href="/news-and-events/news/2026/07/frc-makes-minor-amendment-to-auditor-regulatory-sanctions-procedure-and-the-crown-dependencies-recognised-auditor-sanctions-procedure/" class="featured-links__list-item-link">
984                                                        FRC makes minor amendment to Auditor Regulatory Sanctions Procedure and the Crown Dependencies’ Recognised Auditor Sanctions Procedure
985                                                    </a>
986                                                    <p>
987                                                        
988                                                            Published: 30 July 2026
989                                                        
990                                                    </p>
991                                                </div>
992                                            </li>
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997                                        <a href="/news-and-events/news/" class="featured-links__column-cta button button--primary">View all news</a>
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1005                                
1006                                    <h2 class="featured-links__title heading heading--three bold">
1007                                        Open Consultations
1008                                    </h2>
1009                                
1010
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1029                                                    <a href="/consultations/consultation-on-safeguarding-assurance-for-payment-and-e-money-institutions-standard/" class="featured-links__list-item-link">
1030                                                        Consultation on Safeguarding Assurance for Payment and E-Money Institutions Standard
1031                                                    </a>
1032                                                    <p>
1033                                                        
1034                                                            Response deadline: 26 November 2026
1035                                                        
1036                                                    </p>
1037                                                </div>
1038                                            </li>
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1057                <div class="grid grid--triple">
1058                    
1059                        <div class="column">
1060                            <h2 class="heading heading--three bold">
1061                                Standards and Codes
1062                            </h2>
1063                            <div class="rich-text"><p data-block-key="q4jg0">We set standards and codes for the UK</p></div>
1064                            <div class="rich-text">
1065                                <ul>
1066                                    
1067                                        
1068                                            <li>
1069                                                <a href="/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/" class="featured-content__link">
1070                                                    Accounting Standards
1071                                                </a>
1072                                            </li>
1073                                        
1074                                    
1075                                        
1076                                            <li>
1077                                                <a href="/library/standards-codes-policy/audit-assurance-and-ethics/auditing-standards/" class="featured-content__link">
1078                                                    Auditing Standards
1079                                                </a>
1080                                            </li>
1081                                        
1082                                    
1083                                        
1084                                            <li>
1085                                                <a href="/library/standards-codes-policy/actuarial/" class="featured-content__link">
1086                                                    Actuarial Standards
1087                                                </a>
1088                                            </li>
1089                                        
1090                                    
1091                                        
1092                                            <li>
1093                                                <a href="/library/standards-codes-policy/corporate-governance/uk-corporate-governance-code/" class="featured-content__link">
1094                                                    UK Corporate Governance Code 2024
1095                                                </a>
1096                                            </li>
1097                                        
1098                                    
1099                                        
1100                                            <li>
1101                                                <a href="/library/standards-codes-policy/stewardship/uk-stewardship-code/" class="featured-content__link">
1102                                                    UK Stewardship Code 2026
1103                                                </a>
1104                                            </li>
1105                                        
1106                                    
1107                                        
1108                                            <li>
1109                                                <a href="/library/standards-codes-policy/corporate-governance/the-wates-corporate-governance-principles-for-large-private-companies/" class="featured-content__link">
1110                                                    The Wates Corporate Governance Principles for Large Private Companies
1111                                                </a>
1112                                            </li>
1113                                        
1114                                    
1115                                </ul>
1116                            </div>
1117                        </div>
1118                    
1119                        <div class="column">
1120                            <h2 class="heading heading--three bold">
1121                                Supervision
1122                            </h2>
1123                            <div class="rich-text"><p data-block-key="o6lzn">We deliver supervisory and monitoring obligations</p></div>
1124                            <div class="rich-text">
1125                                <ul>
1126                                    
1127                                        
1128                                            <li>
1129                                                <a href="/library/supervision/audit-firm-supervision/" class="featured-content__link">
1130                                                    Audit Firm Supervision
1131                                                </a>
1132                                            </li>
1133                                        
1134                                    
1135                                        
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1137                                                <a href="/library/supervision/audit-market-supervision/" class="featured-content__link">
1138                                                    Audit Market Supervision
1139                                                </a>
1140                                            </li>
1141                                        
1142                                    
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1145                                                <a href="/library/supervision/audit-quality-review/" class="featured-content__link">
1146                                                    Audit Quality Review
1147                                                </a>
1148                                            </li>
1149                                        
1150                                    
1151                                        
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1153                                                <a href="/library/supervision/corporate-reporting-review/" class="featured-content__link">
1154                                                    Corporate Reporting Review
1155                                                </a>
1156                                            </li>
1157                                        
1158                                    
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1161                                                <a href="/library/supervision/professional-bodies-supervision/" class="featured-content__link">
1162                                                    Professional Bodies Supervision
1163                                                </a>
1164                                            </li>
1165                                        
1166                                    
1167                                        
1168                                            <li>
1169                                                <a href="/library/supervision/audit-firm-resources/" class="featured-content__link">
1170                                                    Audit Firm Resources
1171                                                </a>
1172                                            </li>
1173                                        
1174                                    
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1176                                            <li>
1177                                                <a href="/library/supervision/audit-supervision-reports/" class="featured-content__link">
1178                                                    Audit Supervision Reports
1179                                                </a>
1180                                            </li>
1181                                        
1182                                    
1183                                </ul>
1184                            </div>
1185                        </div>
1186                    
1187                        <div class="column">
1188                            <h2 class="heading heading--three bold">
1189                                Enforcement
1190                            </h2>
1191                            <div class="rich-text"><p data-block-key="u1or9">We conduct investigations and take enforcement action where appropriate</p></div>
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1193                                <ul>
1194                                    
1195                                        
1196                                            <li>
1197                                                <a href="/library/enforcement/audit-enforcement-procedure/" class="featured-content__link">
1198                                                    Audit Enforcement Procedure
1199                                                </a>
1200                                            </li>
1201                                        
1202                                    
1203                                        
1204                                            <li>
1205                                                <a href="/library/enforcement/accountancy-scheme/" class="featured-content__link">
1206                                                    Accountancy Scheme
1207  
1207                                              </a>
1208                                            </li>
1209                                        
1210                                    
1211                                        
1212                                            <li>
1213                                                <a href="/library/enforcement/actuarial-scheme/" class="featured-content__link">
1214                                                    Actuarial Scheme
1215                                                </a>
1216                                            </li>
1217                                        
1218                                    
1219                                        
1220                                            <li>
1221                                                <a href="/library/enforcement/enforcement-cases/" class="featured-content__link">
1222                                                    Enforcement Cases
1223                                                </a>
1224                                            </li>
1225                                        
1226                                    
1227                                        
1228                                            <li>
1229                                                <a href="/library/supervision/register-of-published-constructive-engagement-cases/" class="featured-content__link">
1230                                                    Register of Published Constructive Engagement Cases
1231                                                </a>
1232                                            </li>
1233                                        
1234                                    
1235                                </ul>
1236                            </div>
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1251                                Working at the FRC
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1255                                <div class="rich-text"><p data-block-key="f21tq">The FRC currently has a range of vacancies from entry level to senior hires. Find out more about working at the FRC.</p></div>
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