
Auditing Made Simple: The FRC’s New Guidance for Smaller and Less Complex Entities
If you’ve ever waded through the International Standards on Auditing (ISAs) and thought, “This is great, but it feels like it’s written for giant multinationals, not my clients,” you’re not alone. The Financial Reporting Council (FRC) has noticed, too – and they’re doing something about it. In July 2025, the FRC released its Practice Note […]












