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766 results found.

Selected Topics

  • Accounting
  • Superseded Staff Education Notes

    In 2013, the FRC Staff prepared 16 Staff Education Notes for the convenience of users of FRS 102. The Staff Education Notes were later superseded by the Staff Factsheets.

    5 October 2023

  • Scope and limitations of a CRR review

    A review conducted by CRR does not provide any level of assurance on which reliance can be placed by a company, its directors or any other third party. This includes, but is not limited to, a company’s shareholders and potential investors.

    28 September 2023

  • Publicity, confidentiality and penalties

    Certain aspects of CRR’s interaction with companies may be made public; however, access to and disclosure of case details is strictly controlled. The FRC has no power to impose penalties on a company.

    28 September 2023

  • Communicating and interacting with CRR

    The majority of our interactions with companies are conducted through formal letters. However, in some circumstances it may be more appropriate and efficient to have face-to-face meetings with company representatives.

    28 September 2023

  • Selection and review

    We select reports and accounts and interim reports to review using a combination of risk-based and rotational review approaches. We then consider if there is, or may be, a question whether they comply with the law or other relevant reporting requirements.

    28 September 2023

  • Terms of use for financial reporting standards and other materials which contain copyright material of the IFRS Foundation issued by the FRC

    Read the terms of use for the financial reporting standards available from the FRC.

    25 September 2023

  • Recognition of RSBs and RQBs

    There are currently four Recognised Supervisory Bodies (RSBs) and five Recognised Qualifying Bodies (RQBs) for the purpose of statutory audit.

    25 September 2023

  • Respective Roles of Government, the FRC and the Accountancy Profession

    View the respective roles of the Government and the FRC in relation to the regulation of statutory audit.

    25 September 2023

  • Complaints about a company’s accounts

    Find out about our processes and how to make a complaint about a company’s accounts.

    25 September 2023

  • Complaints about an accountant or actuary

    Find out about our processes and how to make a complaint about an accountant or actuary.

    25 September 2023

  • Accountancy Scheme

    The FRC is the independent disciplinary body for accountants and accountancy firms, and operates a disciplinary scheme for the accountancy profession.

    25 September 2023

  • Annual Activity Reports

    Each year the FRC publishes an Annual Review of Corporate Reporting, which describes the activity and findings of its Corporate Reporting Review function for the 12-months to 31 March.

    25 September 2023

  • The FRC’s Operating Procedures for Corporate Reporting Review

    The FRC’s formal powers relating to corporate reporting review are derived from the Companies Act 2006 and other relevant law. The Operating Procedures set out how the processes through which these powers are exercised.

    25 September 2023

  • Corporate Reporting Thematic Reviews and Generic Press Notices

    Over the course of a year, we undertake a number of thematic reviews of certain aspects of companies’ corporate reports. In addition, from time to time, we may issue a generic press notice on a specific aspect of corporate reporting.

    25 September 2023

  • Corporate Reporting Review (overview)

    We review the annual report and accounts of public and large private companies, and certain other entities, for compliance with the law and other relevant reporting requirements. Our activities also cover the interim reports of some listed companies.

    25 September 2023

  • Key Facts and Trends in the Accountancy Profession

    Key Facts and Trends is a document produced annually by the FRC to provide helpful statistical data on the accountancy profession, and provide contexts to its work.

    25 September 2023

  • Oversight of the Accountancy Profession

    By agreement with the six chartered accountancy bodies, the FRC has a non-statutory role for oversight of the regulation by the professional accountancy bodies of their members beyond those that are statutory auditors.

    25 September 2023

  • True and Fair Concept

    The 'true and fair' concept has been a part of English law and central to accounting and auditing practice in the UK for many decades.

    18 September 2023

  • Thought leadership on corporate reporting

    View the work the FRC has done on thought leadership in Corporate Reporting.

    18 September 2023

  • Guidance on the Strategic Report

    Read about and view the guidance the FRC pubished on the Strategic Report.

    18 September 2023

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