Research Services: Unlocking Barriers to Audit Technology

2026-11-03

THIS IS A CONTRACT AWARD 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 Financial Reporting Council (FRC) is committed to supporting a resilient audit market which delivers high-quality services and outcomes. FRC research and stakeholder engagement highlight that the largest audit firms are making significant advances in the use of technology. Mid-tier audit firms are also experimenting and adopting new tools, with varying levels of maturity in their approaches. Smaller audit firms, however, often face greater barriers to adoption, including limited time, resource constraints, technical expertise, and perceived need. As a result, they may be less able to invest in audit technology and are more likely to rely on off-the-shelf third-party solutions. FRC via further competition under the Government Commercial Agency (GCA) framework agreement - CCS Research & Insights - GCA have commissioned an independent research provider to undertake qualitative research into the factors influencing the adoption and usage of audit technology across the UK audit market.

United Kingdom (UK)

2026-09-21