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2013
- FRC: Corporate Governance
- [16 January 2013] The UK Corporate Governance Code, UK Stewardship Code and Guidance to Audit Committees have been published by FRC. The updated codes apply from 1 October 2012.
- Audit Reports Consultation
- [07/03/2013] The FRC have published their consultation regarding revisions to ISA 700 - Audit Reports
- New proposals on going concern guidance and auditing standards.
- [22/04/2013] The Financial Reporting Council (FRC) has outlined its proposals for implementing some of the recommendations made by the Sharman Panel, subsequent to its inquiry into going concern and liquidity risks, in a consultation paper that includes a new ‘guidance on going concern’ for directors and proposed amendments to related auditing standards.