Audit Qualification Literature Review
- Published
- 15 April 2026
- Estimated value
- £45,000
- Place of performance
- UK
- Procedure
- Open procedure
- Lots
- 1
- Notice number
- 034196-2026
- Reference
- ocds-h6vhtk-0601ff
- Official source
- Official source
CPV codes
- 73000000Research and development services and related consultancy services
Description
THIS IS A CONTRACT AWARD NOTICE 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. This procurement was to engage an external provider to conduct 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 t…
Awards
| Awarded to | Amount | Date |
|---|---|---|
| University of Glasgow | — | — |
Official publications
- FTS · 034196-2026 · 15 April 2026
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Frequently asked questions
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- The contracting authority is THE FINANCIAL REPORTING COUNCIL LIMITED (United Kingdom).
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