FRC calls for comments on Exposure Draft of proposed ISA (UK) 600

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10 Apr 2022

The Financial Reporting Council (FRC) has published an Exposure Draft of proposed ISA (UK) 600 Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors).

The revisions of ISA (UK) 600 build upon the recently revised international version of the standard, with an enhanced focus on the risk of material misstatement at the financial statement level and the need for robust communication between group and component auditors. The deadline for comments is 8 July 2022. 

The FRC will be hosting a webinar on 4 May 2022 to discuss the consultation in further detail.  Additionally the FRC will also be hosting two virtual roundtables to hear directly from stakeholders on 11 and 12 May. 

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