August 2023

Contents

Part B
Section 1 – General Requirements and Guidance 1.21 - 1.72
Section 2 – Financial, Business, Employment and Personal Relationships 2.1 - 2.55
Section 3 – Long Association with Engagements and with Entities Relevant to Engagements 3.9 - 3.23
Section 4 – Fees, Remuneration and Evaluation Policies, Gifts and Hospitality, Litigation 4.5 - 4.29
Section 5 – Non-audit / Additional Services 5.7 - 5.35
SECTION B – Approach to Non-audit / Additional Services Provided to Public Interest Entities 5.40 - 5.42
SECTION C – Approach to Non-audit / Additional Services Provided in any 5.46 - 5.97

The Financial Reporting Council (FRC) is the UK’s independent regulator responsible for promoting transparency and integrity in business. The FRC sets the UK Corporate Governance and Stewardship Codes and UK standards for accounting and actuarial work; monitors and takes action to promote the quality of corporate reporting; and operates independent enforcement arrangements for accountants and actuaries. As the Competent Authority for audit in the UK the FRC sets auditing and ethical standards and monitors and enforces audit quality.

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