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UK FRC to Require that Auditors Report Non-Compliance

UK FRC to Require that Auditors Report Non-Compliance

by Starling Insights

Starling Insights Editorial Board

Oct 31, 2023

Observations

Earlier this month, the UK Financial Reporting Council (FRC) launched a consultation on changes that would strengthen requirements for auditors to play a more significant role in detecting and reporting non-compliance when reviewing company financial statements.

"Non-compliance with laws and regulations can result in potential fines, litigation or other consequences which could have a material effect on the audited entity," the FRC wrote in a related press release. "Auditors will be expected to obtain reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error, arising from non-compliance with laws and regulations."

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