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ISA 260 (Revised and Redrafted) Communication with Those Charged with Governance

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Comment deadline for proposed revisions to ISA 600
02 Oct 2020
The International Auditing and Assurance Standards Board (IAASB) has released an exposure draft of proposed revisions to International Standard on Auditing (ISA) 600 'Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)'. Comments are requested until 2 October 2020.
Comment deadline on IAASB consultation paper on extended external reporting assurance
21 Jun 2019
The International Auditing and Assurance Standards Board ("IAASB") is seeking feedback on progress in developing draft guidance in the first phase of a project to develop guidelines for assurance on extended external reporting ("EER"). Comments are requested by 21 June 2019.
FRC forum on enhancing audit quality
05 Apr 2016
The Financial Reporting Council (FRC) is holding an event on 5 April 2016 to discuss the recent call by the International Auditing and Assurance Standards Board (IAASB) for stakeholder input to a review of its auditing standards to enhance audit quality in the areas of professional scepticism, quality control and group audits.
Comment deadline for the FRC package of measures to implement the EU Audit Regulation and Directive
11 Dec 2015
The Financial Reporting Council (FRC) has issued a consultation on changes to Ethical Standards for Auditors, International Standards on Auditing (ISAs), the UK Corporate Governance Code and the Guidance on Audit Committees arising from the UK implementation of the EU Audit Regulation and Directive. Proposed changes to the latter two pronouncements also implement parts of the Competition & Markets Authority’s (CMA) final Order, providing audit committees with one place to look for guidance on the process to manage the relationship with their external auditor. Comments are requested until 11 December 2015.
FRC meeting to discuss its package of measures to implement the EU Audit Regulation and Directive
02 Nov 2015
The Financial Reporting Council (FRC) will be holding a meeting to discuss its package of measures to implement the EU Audit Regulation and Directive on 2 November 2015.
Comment deadline for FRC invitation to comment on IAASB’s Exposure Draft on proposed changes to various International Standards on Auditing (ISAs) to better deal with disclosures in financial statement audits
04 Aug 2014
The Financial Reporting Council (FRC) has requested comments from interested parties on the International Auditing and Assurance Standards Board’s (IAASB’s) recently issued Exposure Draft (ED) ‘Addressing Disclosures in the Audit of Financial Statements’ that was published in May 2014. The FRC intends to use comments received to assist it in developing its response to the IAASB and to assist it in developing proposals for the adoption into the UK equivalent ISA (UK and Ireland) when the changes to the ISAs are finalised.
Comment deadline for FRC invitation to comment on IAASB’s Exposure Draft on an auditor's responsibilities relating to 'other information'
18 Jun 2014
The Financial Reporting Council (FRC) has requested comments from interested parties on the International Auditing and Assurance Standards Board’s (IAASB’s) recently issued revised Exposure Draft of a revised International Standard on Auditing 720 (ISA 720) dealing with an auditor's responsibilities relating to 'other information'. The FRC intends to use comments received to assist it in developing its response to the IAASB and to assist it in developing proposals for the adoption into the UK equivalent ISA (UK and Ireland) 720 Section A (Revised October 2012). Comments are invited by the FRC until 18 June 2014.
Comment deadline on IAASB ED on auditing financial statement disclosure
11 Sep 2014
The International Auditing and Assurance Standards Board (IAASB) published exposure draft 'Addressing Disclosures in the Audit of Financial Statements', on 14 May 2014, with a comment deadline of 11 September 2014.
FRC and ACCA forum on the IAASB's proposals to make auditor's reports more informative
26 Nov 2013
The Financial Reporting Council (FRC), in conjunction with the Association of Chartered Certified Accountants (ACCA), will be hosting a discussion forum event in Brussels on 26 November 2013 on the International Auditing and Assurance Standards Board's (IAASB's) proposals to make auditor's reports more informative.
FRC and ACCA forum on the IAASB's proposals to make auditor's reports more informative
24 Oct 2013
The Financial Reporting Council (FRC), in conjunction with the Association of Chartered Certified Accountants (ACCA), will be hosting a discussion forum event in London on 24 October 2013 on the International Auditing and Assurance Standards Board's (IAASB's) proposals to make auditor's reports more informative. Registration details are provided on the FRC website.

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