22 February 2019

FRC（英国財務報告評議会）・BEIS（ビジネス・エネルギー・産業戦略省）、英国の合意なき離脱における情報共有に関する書簡を会計監査人に送付

Auditors

This letter sets out key actions in relation to the future of audit regulation that auditors and audit firms need to take to get ready for the UK leaving the EU. The content of this letter and corresponding FAQs are only immediately relevant in a no-deal scenario but FRC urges auditors to follow the recommended actions, and note the content, so that auditors are prepared for the scenario of the UK leaving the EU at 11pm on 29 March 2019 without a deal. It specifically relates to the registration and recognition of UK and EEA auditors and to ongoing UK audits and should be read by auditors and firms. FRC recommends that clients of auditors and firms also pay close attention to the content of this letter and corresponding FAQs.

Full letter on audit

Audit decision tree

Third country auditors

Accountants

This letter sets out important issues in relation to the future of accounting and corporate reporting that you need to consider on behalf of business to get ready for the UK leaving the EU at 11pm on 29 March 2019. The content of this letter and corresponding FAQ are only immediately relevant in a no-deal scenario but FRC urges companies to follow the recommended actions, and note the content, so that companies are prepared for the scenario of the UK leaving the EU without a deal. The information is particularly relevant for UK and EEA listed companies, AIM companies, large privately-owned entities and Global Depository Receipt (GDR) issuers.

Full letter on accounting

Endorsement of IAS

Full press release

© FRC