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This page contains the current version of the Description of the auditor s responsibilities for the audit of the financial statements

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As the Competent Authority for audit in the UK the FRC sets auditing and ethical standards and monitors and enforces audit quality

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Read our summary of the revisions to the Ethical Standard 2024 published by the Financial Reporting Council

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Auditors undertaking an audit in the UK and professional accountants undertaking other public interest assurance

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It is important to note that accountants undertaking audits in accordance with UK ISAs and other public interest

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This helpsheet has been issued by ICAEW s Technical Advisory Service to help ICAEW members interpret

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The Financial Reporting Council FRC says it has simplified the existing ethical standard for auditors and clarified some areas

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Revisions to the FRC s Ethical Standard have introduced some additional prohibitions for all auditors The FRC s Ethical Standard

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Alongside the revised Ethical Standard the FRC has also released guidance for auditors on the application of the