Regulation of auditor independence
An overview of the different independence rules that apply when undertaking an audit
Auditor independence
Auditor independence refers to the independence of the external auditor. It is characterised by integrity and requires the auditor to carry out his or her work freely and in an objective manner.
Independence guidance
Advice on the implementation of the FRC Ethical Standard for Auditors and other matters.
Auditor independence changes post-Brexit
Amended requirements impacting on Public Interest Entity (PIE) audits
Auditor independence approach
An overview of auditor independence issues.
Provision of non-audit services
The emergence of professional service firms in recent years has resulted from a growing demand from businesses for specialist advice to help them achieve business advantage in an increasingly competitive market place.
What is a network?
An overview of the definition of a network
Implementation of European Audit reforms
The changes to auditor independence requirements resulting from the new European audit Regulation and Directive