FRC launches consultation to adopt ISAE 3000

Released 24 March 2020

The Financial Reporting Council (FRC) has launched a consultation on the proposed adoption in the UK of International Standard on Assurance Engagements (ISAE) 3000 Assurance Engagements Other Than Audits or Reviews of Historical Financial Information, which is expected to apply for assurance reports dated on or after 15 September 2020.

ISAE 3000 was developed by the International Auditing and Assurance Standard Board (IAASB) and contains requirements and application and other explanatory material specific to reasonable and limited assurance attestation engagements, other than audits or reviews of historical financial information.

For further information, see the FRC report Proposal to adopt (in the UK) ISAE 3000.

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