FRC: your input is needed!

Complete the Financial Reporting Council's survey to help develop the quality of auditor education and training

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The letter below was issued by the Financial Reporting Council:

The Financial Reporting Council (FRC) is reaching out to all audit firms to ask you to complete a survey on how to develop the quality of auditor education and training.

I am Nicola Campbell, Head of Qualifications and Learning within Professional Bodies Supervision (PBS) at the FRC. My team is responsible for supervising those professional bodies recognised to award the Audit Qualification (AQ) and regulate Continuing Professional Development (CPD) for auditors.  

One of our key projects, developing the quality of auditor education and training, stems from a recommendation from the Government Response to the consultation on Restoring Trust in Audit and Corporate Governance. The PBS team is leading on the project and the Government expects the existing professional bodies to make substantial improvements to auditor qualification, training, and skills.

The FRC published a position paper following the Government Response and paragraph 31 relates specifically to this project.

Our role is to lead the Professional Bodies in considering and identifying changes and enhancements to existing Audit Qualifications, routes to Statutory Auditor and CPD requirements.

We would value your input to this project.

Complete the survey.

Whether you train students, have qualified members en route to becoming a statutory auditor, or are a sole practitioner with no staff, we welcome your views. We believe that working together as stakeholders in this significant area, we can improve the quality of education and training and make the profession more attractive.

We would be grateful if you can complete the Developing the Quality of Auditor Education and Training survey by 31 October 2023

The survey will take approximately 10 minutes to complete, and we suggest that an audit partner or training manager, who is familiar with the current audit qualifications, completes the form.

After analysing the results, we may host roundtable events to discuss the findings of the survey in more detail. Please indicate within the survey if you would be willing to participate.

Newly qualified member survey

We have developed a survey for newly qualified members of a professional qualification and another survey for newly appointed Statutory Auditors. We would be grateful if you could ask any individuals within your organisation that meet the following criteria to complete their corresponding survey.

  • Newly qualified member – anyone within your organisation that has obtained membership to ACCA, AIA, CIPFA, ICAEW, ICAI or ICAS within the last 12 months.
    Please can they complete the newly qualified members survey.
  • Newly appointed statutory auditor – anyone within the last 24 months that has been appointed a responsible individual or obtained the ACCA Practising Certificate and Audit Qualification.
    Please can they complete the Newly Appointed Statutory Auditor Survey.

Please note: your personal data will be processed in line with our Stakeholder Engagement Privacy Notice.

For all other communications please email

We would like to thank you in advance for helping us to shape the future of auditor education.

Nicola Campbell, head of qualifications and learning, Financial Reporting Council