Processes in Relation to PIE Audits

Period to 31 January 2018

Applications to the CA – determinations for the start of audit engagement period – quarter ending 31 January 2018 (PDF)

Decisions taken by the FRC to extend the maximum duration of an audit engagement – quarter ending 31 January 2018 (PDF)

Decisions taken by the FRC – Non Audit Services 31 January 2018 (PDF)

Period to 31 October 2017

Decisions taken by the FRC on applications for exemption from cap on non-audit fees – Quarter ending 31 October 2017 (PDF)

Applications to the Competent Authority – determinations for the start of audit engagement period – Quarter ending 31 October 2017 (PDF)

Decisions taken by the FRC to extend the maximum duration of an audit engagement – Quarter ending 31 October 2017 (PDF)

Period to 31 July 2017

Applications for the competent authority to determine the start of an audit engagement period in cases of uncertainty – period to 31 July 2017 (PDF)

Decisions taken by the FRC on applications for exemption from cap on non-audit fees – Quarter ending 31 July 2017 (PDF)

Decisions taken by the FRC to extend the maximum duration of an audit engagement partners during the quarter ending 31 July 2017 (PDF)

Period to 30 April 2017

Applications for the competent authority to determine the start of an audit engagement period in cases of uncertainty – period to 30 April 2017 (PDF)

Decisions taken by the FRC on applications for exemption from cap on non-audit fees  (PDF)

Decisions taken by the FRC to extend the maximum duration of an audit engagement during the quarter ending 30 April 2017 (PDF)

Quarter ending 31 January 2017

Decisions taken by the FRC to extend the maximum duration of an audit appointment – quarter ending 31 January 2017 (PDF)

Quarter ending 31 January 2017

Decisions taken by the FRC to extend the maximum duration of an audit appointment – quarter ending 31 January 2017 (PDF)

Quarter ending 31 October 2016

Decisions taken by the FRC to extend the maximum duration of an audit engagement quarter ending 31 October 2016 (PDF)

Processes

Process for applications for exemption from cap on non audit fees​ (PDF)

Process for applications to extend the maximum duration of the audit engagement (PDF)

Process for requesting the competent authority determines the start of an audit engagement (PDF)

Policy on publication of the above – June 2016 (PDF)

Process for applying to the High Court for the dismissal of a statutory auditor (PDF)