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FRC expectations for corporate reporting for 2020/21
The Financial Reporting Council (FRC) has published its annual letter to audit committee chairs and finance directors on key developments …
FRC thematic review on climate reporting
The FRC has published a thematic review on climate reporting. The report follows a review by the FRC into climate-related issues as they affect …
Government proposals on mandatory climate-related reporting
The government has published a roadmap towards mandatory climate-related disclosures and a report from the UK’s joint Government-Regulator …
FRC annual review of corporate reporting for 2019/20
The Financial Reporting Council (FRC) has published its annual review of corporate reporting for 2019/2020. The Review sets out the FRC Corporate …
FRC Lab report on section 172 statements
The FRC's Financial Reporting Lab has published a guidance note on section 172 statements. The Companies (Miscellaneous Reporting) Regulations …
FRC Lab report on corporate reporting and Covid-19
The FRC's Financial Reporting Lab has published two reports on corporate reporting issues in light of the ongoing Covid-19 pandemic. One …
FRC paper on the future of corporate reporting
The FRC has published a discussion paper, A Matter of Principles: The Future of Corporate Reporting. The discussion paper explores ideas for …
Criminal proceedings instituted against individuals for false and misleading statements
The Financial Conduct Authority (FCA) has announced that it has begun criminal proceedings against the former chief executive, the former chief …
Government response on strengthening modern slavery reporting requirements
The government has published its response to its transparency in supply chains consultation. The response sets out significant new proposals …
Consultation on deforestation due diligence law
The UK government has published a consultation on a new law aimed at protecting rainforests and clamping down on illegal deforestation. The proposed law …
Covid-19 – latest developments for corporate practitioners
The following guidance and materials may be of interest to companies in light of the Covid-19 pandemic. Corporate reporting FRC thematic review – The …
FCA to delay implementation of European Single Electronic Format for annual reports
The Financial Conduct Authority (FCA) has published a consultation paper (CP20/12) in which it proposes to delay the introduction of the European Single …
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