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The
Financial Reporting Council has published a consultation paper titled
Enhancing Confidence in Audit in which it sets out proposed revisions to its
ethical and auditing standards,
UK Corporate Governance Code and
Audit Committee Guidance: see
here and
here. The revisions being proposed to the Code, available
here (
pdf), relate principally to the competence of the audit committee and its members; they are being made to reflect changes in the EU statutory audit framework (in particular Article 39 of the revised
Statutory Audit Directive 2006/43/EC).
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