search all events). Publications Impact Assessment: Amendments to FRS 105 The FRS applicable to the Micro-entities Regime - essay LLPs and. Feedback Statement and Impact Assessment: Revision purpose of Practice Note 27(I)) Practice Note 27(I)) (Revised The audit of credit unions in the Republic of Ireland FRC response to ICAEW consultation on proposed reserved legal services application.) search all news Search all publications. Amendments to FRS 105: The FRS applicable to the Micro-entities Regime - LLPs and Qualifying Partner. Latest News FRC issues amendments to FRS 105 to bring limited liability partnerships and qualifying partnerships within the scope of the micro-entities regime The FRC has today issued Amendments to FRS 105 Limited Liability Partnerships and Qualifying Partn. Events : Lifting the Lid on Audit Save the Date: Culture to Capital: aligning report corporate behaviour with long-term performance.