The introduction of the suite of quality standards and the update of various other auditing standards, such as ISA 315 (Revised July 2020) Identifying and Assessing the Risks of Material Misstatement and ISA 330 (Revised July 2017) (Updated May 2022) The Auditor's Responses to Assessed Risks, necessitated a need to revisit and update ISA (UK) 600 Special Considerations – Audits of Group Financial Statements.

As a result, the revised ISA (UK) 600 was issued in September 2022. The revisions also encourage the pro-active management of quality in group audits, including at the component level, reinforcing the need for robust communication between the group and component auditors, and fostering an appropriately independent and challenging sceptical mindset of the group audit team members.