The latest list includes 24 companies from the investment sector and four from life and pensions.
The scheme has received 190 claims against these 28 firms with an estimated value of £4.2 million.
The Scheme has already started paying compensation in respect of the defaulted firms.
Mark Oakes, head of communications for FSCS said: "FSCS was established to protect consumers when authorised financial services firms go bust. It protects your deposits, investments, home finance and insurance.
"If anyone believes they may be owed money as a result of their dealings with any of these firms, please get in touch with FSCS, as we may be able to help you."
A declaration of default means FSCS is satisfied a firm is unable to pay claims for compensation made against it, and opens the way for customers of that firm to make a claim.
The Scheme will declare a firm in default if it has received at least one claim and
it is satisfied that the firm will be unable to pay claims against it.
Since inception FSCS has paid out more than £26bn in compensation to over 4.5m people.
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Firms declared in default include:
• Broadbent Mawson
• Shirebrook Financial Services
• TFP Wealth Management
• Abacus Investment Management
• KPM Financial Planning
• MWM Investment
• Pilgrim Trustee Services
• Staverton Wealth Management
• E Amos and J Dainty
• Unwin Financial Services
• Crawford Scott
• Beacon Financial
• First Choice Olympic
• Fraser Financial
• Lifetime Financial Services
• Michael James Financial Services
• Morgans Independent Advisers
• John Dixon Insurance Centre Financial Services
• The Colchester Mortgage Centre and Building Society Shop
• Trinity House
• 20Twenty Independent
• Copeland and Co
• Genesis Insurance
• BSO Independent
• PTP Financial
• Professional Financial Consulting
• Protection Plus
• Pure Options Solutions