Governance in brief - Auditor independence rules

Published on: 16 Aug, 2019

This publication explores the Financial Reporting Council's (FRC's) consultation on proposed changes to auditor independence rules and limited proposed changes to UK auditing standards. The consultation proposes an implementation date for periods commencing on or after 15 December 2019, with no transitional provisions currently envisaged, meaning that many audit committees will need to move quickly to implement the changes in advance of their new financial year.

Comments are requested by 27 September 2019.


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