FRC publishes ISA (UK) 600 Exposure Draft

FRC publishes ISA (UK) 600 Exposure Draft

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

The revisions 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 proposed standard is available here.

The conforming and consequential amendments is available here. The invitation to comment and impact assessment is available here.

The deadline for comments is 8 July 2022.

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