As part of this duty, under the FRC’s the local auditors (registration) instrument 2015 FRC 02/2015, RSBs are required to keep a register of firms eligible for appointment as local auditors and individuals eligible for key audit partner status. This instrument states:

'The recognised supervisory bodies, or if there is only one recognised supervisory body, that body, shall cooperate to maintain a single register of persons eligible for appointment as a local auditor in electronic form in accordance with the following regulations of this instrument.'

Firms on the register have met the eligibility criteria specified in the Act, the FRC’s eligibility guidance, and the rules of ICAEW. 

The register will be updated as and when there are changes or amendments.