Publications
Practice Note 10
The Forum oversees the development and publication of the Statement of Recommended Practice – Practice Note 10: Audit of financial statements and regularity of public sector bodies in the United Kingdom:
- Current version of Practice Note 10 (revised 2024)
- Current version of Practice Note 10 – Welsh version (revised 2024)
The Forum is responsible for leading the maintenance and revisions of Practice Notice 10 to ensure it remains fit for purpose. The Forum has established a Standing Group to carry out these responsibilities. The Group terms of reference are available.
As the SORP-making body, the Forum is responsible for reviewing Practice Note 10 annually and reporting to the Financial Reporting Council. The latest Annual Review report of the Forum to the FRC (issued May 2023) is available . See the report of its 2021 Annual Review.
Consultation on the 2024 revision
In December 2024, the Forum released the latest version of Practice Note 10 (linked above), along with a response to the public consultation held during 2024.
Read more about the consultation
Previous consultations
- 2022 consultation response
- 2022 consultation announcement
- 2020 consultation announcement
- 2020 response
- 2016 consultation response
Other publications
The members of the Forum jointly published this report in September 2023. It sets out the UK and devolved governments’ legislation, policy, strategy, governance and monitoring arrangements, relevant to achieving net zero greenhouse gas emissions.
