Mar 13
Rethinking FRC’s Backdated Audit Report Prevention Policy - Practical Challenges and a Better Path Forward
The Financial Reporting Council of Bangladesh (FRC BD) has recently issued the Backdated Audit Report Signature Prevention Policy, 2026. Signing an audit report with a backdated signature is a clear violation of ethical standards for auditors. Although auditors are expected to follow auditing and ethical standards when signing audit reports, there was previously no specific policy or guidance on…
