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Audit firm Governance Code. Revised 2016

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Summary

Audit is a statutory function in which there is considerable public interest. The UK Audit Firm Governance Code (the Code) is intended to enhance trust and confidence in the value of audit amongst the public and particularly investors. The Code applies to firms auditing 20 or more listed companies.

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Issuer

United Kingdom

Year

2016

Region

Europe

Issuer (type)

Financial Reporting Council (FRC) (Financial Regulator)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary


Main industries targeted
  • Finance & Insurance
  • Professional, Scientific, & Technical Services
Restrictiveness

High

Sustainable Development Goals (SDGs)
  • SDG 5: Gender Equality
  • SDG 16: Peace, Justice, and Strong Institutions

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