FRC programme to enhance capabilities of small UK audit firms [Yahoo! Finance]
GLENCORE PLC UNSP/ADR (GLNCY)
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Source: Yahoo! Finance
firms seeking to expand their footprint in the UK Public Interest Entity (PIE) audit sector. As part of the initiative, the regulator will introduce a novel supervisory approach tailored to elevate audit quality while accommodating the distinct needs of smaller firms. Eligible smaller firms will be invited to join the Scalebox Programme, collaborating with the FRC to enhance their audit quality and quality management systems. The initiative also aims to assist the FRC in determining proportional oversight measures for less complex PIE entities. While engaged in the programme, participating firms demonstrating commitment and progress may experience reduced formal inspection, supervision, and registration requirements during the fiscal years 2025/26 and 2026/27. The programme acknowledges the resource and capacity constraints faced by smaller firms in the PIE market. Each firm will receive a bespoke work programme developed by the FRC, ensuring audit quality remains central.
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