- International Affairs
The FAOA and the UK Financial Reporting Council (FRC) supplement their exchange of letters of 8 December 2023 on reciprocity in the licensing of audit experts.
The FAOA and the FRC exchanged letters on 22 October 2026 supplementing the exchange of letters of 8 December 2023, which exchange sets out reciprocity and the mutual arrangements for the licensing of audit experts. With the supplementary letters, the reference to the previous examination regulations is replaced by a reference to the new examination regulations for certified public accountants in Switzerland of 15 June 2022, in force since 1 January 2026.