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The THE FINANCIAL REPORTING COUNCIL LIMITED has issued a Tender notice for the procurement of a Audit Qualification Literature Review in the United Kingdom. This Tender notice was published on 28 Jan 2026 and is scheduled to close on 06 Feb 2026, with an estimated Tender value of Refer Document. Interested bidders can access detailed Tender information, eligibility criteria, and complete bidding documents by referencing TOT Ref No. 134511570, while the tender notice number is FRC2025-169 and Registering on the platform.
Procurement Summary
Country: United Kingdom
Summary: Audit Qualification Literature Review
Deadline: 06 Feb 2026
Posting Date: 28 Jan 2026
Other Information
Notice Type: Tender
TOT Ref.No.: 134511570
Document Ref. No.: FRC2025-169
Financier: Self Financed
Purchaser Ownership: Public
Tender Value: Refer Document
Purchaser's Detail
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Login to see detailsTender Details
The Financial Reporting Council (FRC) regulates auditors, accountants and actuaries and sets the UK's Corporate Governance and Stewardship Codes. As the Competent Authority for audit in the UK, we set auditing and ethical standards and monitor and enforce audit quality. The purpose of the FRC is to serve the public interest and support UK economic growth by upholding high standards of corporate governance, corporate reporting, audit and actuarial work. Our requirement is for an Audit Qualification Literature Review. Purpose This project will gather, synthesise and analyse existing evidence, including academic research, on the pre-qualification education, training, and assessment of UK statutory auditors. Specifically it will: • Summarise current thinking on changes in the role of financial auditors, specifically with respect to their education and training needs. • Examine the evidence on how technology and AI are influencing auditor knowledge and skill requirements - and how this might feed through to qualification requirements. • Identify challenges these changes pose for the pre-qualification education and training of auditors and the assessment mechanisms used to admit them to the profession. • Identify specific topics / proxies / sources which will help us monitor the audit qualification landscape and the impact of any changes. • Explore how other jurisdictions and professions (e.g. the legal profession) are responding or changing their own qualification pathways. • Pres...
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