Regulation
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FRC areas of supervisory focus
Learn more about the FRC’s areas of supervisory focus for 2024/25 and how this will impact ICAS Audit Monitoring visits.
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2023 audit monitoring findings
Common issues identified by the ICAS Audit Monitoring team in their reviews during 2023
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ICAS audit file grades
Learn more about the audit file grade definitions being applied from 2024 onwards.
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FRC’s review of audit sampling
Discover the results of the FRC’s thematic review of audit sampling, and what can be learned by ICAS audit firms.