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On 19 December 2019, the FRC reissued its practice aid to help audit committees evaluate audit quality. This
is reissued guidance the first version of which was issued by the FRC in 2015
On 19 December 2019, the FRC reissued its practice aid to help
audit committees evaluate audit quality. This is reissued guidance
the first version of which was issued by the FRC in 2015. The
guidance requires a premium listed company's audit committee to
review the effectiveness of the audit process. The re-issued
guidance's background material has been consolidated and
shortened, with new sections addressing the audit tender process
and the matters that the audit committee report must cover.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
