UK accounting and audit framework from 1 January 2021

Letters to audit firms and companies setting out changes to the UK’s corporate reporting framework from 1 January 2021.

This guidance has been withdrawn

The Brexit transition period has ended and new rules now apply. This page has been withdrawn because it’s out of date.

You can also get a personalised list of the other actions you need to take.


Accounting sector letter

Audit sector letter


The government and the Financial Reporting Council (FRC) have issued letters to the accounting and audit sectors setting out the UK framework for audit and reporting at the end of the transition period.

Published 23 November 2020