ARAQ (Annual Review of Audit Quality) report

The Financial Reporting Council (FRC) has today, [Wednesday 22 July 2026], published its Annual Review of Audit Quality (ARAQ) report.

In total, 14 of BDO’s audits were reviewed during the 2025/26 inspection cycle, with year-ends ranging from June 2024 to March 2025.  

The FRC concluded that:
•    7 audit files were good or required limited improvements
•    6 audit files required improvements
•    1 audit file required significant improvement

Dominic Stammers, Head of Audit at BDO, said: “We are encouraged by the progress which has been made but recognise there is more work to do to achieve consistent high quality across all our audits. We remain committed to the ongoing execution of our plan and strengthening our system of quality management to fully address the FRC’s findings.” 
 
ENDS