FRC: Firm level Audit Quality Indicators Consultation – Feedback Statement (December 2022): The FRC has published a Feedback Statement which provides an analysis and explanation of the responses received to a consultation the FRC launched in June 2022 on the public reporting of firm-level Audit Quality Indicators (AQIs). It explains how the FRC has considered and addressed the feedback and how firms will report on the AQIs. Further details are here.