The FRC has published final draft updates to the UK Corporate Governance Code, its Guidance on Audit Committees and ethical and auditing standards. It also published a feedback statement which summarises the main points raised by respondents to the September 2015 consultation on the proposed amendments and the FRC's responses. In the feedback statement, the FRC states that it has decided to publish, from 2017, the names of those companies or company audits which have been the subject of review by the FRC's Corporate Reporting Review and Audit Quality Review teams. The revised Code, Guidance on Audit Committees and auditing and ethical standards are expected to be effective for the audit of financial statements for periods beginning on or after 17 June 2016.