The compendium contains the FRC’s Ethical and Auditing Standards in issue at 1 January 2018.  Accordingly the compendium includes:

• Ethical Standard;
• International Standards on Auditing (UK); and
• International Standard on Quality Control (UK) 1.

The compendium also includes the new and revised ISAs (UK) issued in 2016-2017:

Revised
Effective for audits of financial statements for periods commencing on or after 15 December 2017:

• ISA (UK) 250 (Revised December 2017) Section A—Consideration of Laws and Regulations in an Audit of Financial Statements; and
• ISA (UK) 330 (Revised June 2017) The Auditor’s Responses to Assessed Risks.

New (issued in October 2016)
Effective for audits of financial statements for periods commencing on or after 1 January 2017:

• ISA (UK) 800 (Revised) Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks; and
• ISA (UK) 805 (Revised) Special Considerations—Audits of Single Financial Statements and Specific Elements Accounts or Items of a Financial Statement.

Details of how to obtain the compendium are available on the FRC website.