Revisions to ISA (UK) 600
The FRC has published the revised ISA (UK) 600 (Revised September 2022) Special Considerations -Audits of Group Financial Statements (Including the Work of Component Auditors).
The revisions build upon the recently revised international version of the standard, with an enhanced focus on the risk of material misstatement at the financial statement level and the need for robust communication between group and component auditors
https://frc.org.uk/news/september-2022/revisions-to-isa-(uk)-600