Financial Reporting Council

The Financial Reporting Council (FRC) has launched a revised Practice Note 14 (PN 14) (Revised March 2021) for the audit of housing associations in the UK.PN 14 provides sector-specific guidance on applying the FRC’s auditing standards to audits of housing associations.The key revisions includ

The Financial Reporting Council (FRC) has today launched a consultation on the proposed revision of a practice note (PN) on the audit of housing associations in the United Kingdom.