FRC amends 29 ISAs to reflect conforming amendments arising from the revision of ISA (UK) 315 (Revised)

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25 May 2022

The FRC has released 29 updated ISAs (UK), amended to include conforming amendments arising from the revision of ISA (UK) 315 (Revised July 2020) – Identifying and Assessing the Risks of Material Misstatement.

The revised ISAs (UK) are: 200, 210, 220, 230, 240, 250A, 260, 265, 300, 320, 330, 402, 450, 500, 501, 505, 520, 530, 540, 550, 570, 580, 600, 610, 620, 700, 701, 720.

ISQC (UK) 1 has also been updated.

A link to the updated ISAs is available on the FRC website here.

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