In mid-June, more than a year after its proposals were first published, the Financial Reporting Council (FRC) issued the updated standard relating to external auditors using the work of internal audit (ISA 610, Using the Work of Internal Auditors). The main change is the prohibition on external auditors using internal audit to perform audit procedures under their direction, supervision and review – so-called 'direct assistance'. However, there are also a number of other changes that could have an impact on audit work in this area.