UK regulator considers temporary use of Chinese auditing standards for London listings
The FRC is consulting on a plan to let Chinese auditors use home standards for London listings. This temporary move aims to boost capital flow and growth.
Insights:
The Financial Reporting Council (FRC) is consulting on a proposed temporary amendment to permit auditors of China-registered companies listing Global Depositary Receipts (GDRs) in London to apply Chinese Standards on Auditing for United Kingdom 
GB listing purposes. This development, announced on February 16, 2026, is currently under discussion as the regulator seeks to adjust requirements for international issuers.
GB listing purposes. This development, announced on February 16, 2026, is currently under discussion as the regulator seeks to adjust requirements for international issuers.The FRC stated that the temporary amendment is intended to support the flow of capital and enable investment and growth in London listings. By allowing the application of auditing standards from China 
CN, the proposal aims to streamline the process for China-registered companies listing Global Depositary Receipts (GDRs) in London. These listings often involve the market services provided by the London Stock Exchange Group plc .
CN, the proposal aims to streamline the process for China-registered companies listing Global Depositary Receipts (GDRs) in London. These listings often involve the market services provided by the London Stock Exchange Group plc .
