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501 results found.

Selected Topics

  • Corporate Reporting
  • Corporate Reporting Review

    Corporate Reporting Review (CRR) undertakes the day-to-day work relating to the FRC’s statutory responsibility to monitor and improve the quality of corporate reporting in the UK.

    25 September 2023

  • Accounting and Reporting

    Our work supports the FRC’s objective of “promoting transparency and integrity in business” through the following activities.

    18 September 2023

  • CRR Case Summaries and Entity-specific Press Notices

    The FRC publishes, on a quarterly basis, summaries of its findings from recently closed reviews that resulted in a substantive question to a company (‘Case Summaries’).

    29 September 2023

  • Statements of Recommended Practice (SORPs)

    View our policy on developing Statements of Recommended Practice.

    28 November 2024

  • Artificial Intelligence and Corporate Reporting – how does it measure up?

    This report explains what artificial intelligence is, where its use might make sense in corporate reporting, and explores some of the possible and current use cases for the technology.

    16 November 2023

  • Video in Corporate Reporting

    This report considers how companies currently use video for communication to investors and stakeholders.

    16 November 2023

  • Virtual and Augmented Reality in corporate reporting

    This report considers how virtual and augmented reality are and might be used to expand the scope and audience for corporate reporting.

    16 November 2023

  • Climate-related corporate reporting

    This project sought to test whether the principles of our previous reports on business models, risk and viability reporting and performance metrics could be applied in the context of climate-related reporting.

    14 November 2023

  • Workforce-related corporate reporting

    The report considers how companies can address investor expectations in relation to the reporting of workforce-related matters.

    14 November 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

  • 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

  • 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

  • Consultation on Guidance on the Going Concern Basis of Accounting and Related Reporting, including Solvency and Liquidity Risk

    The FRC is consulting on proposals for revised Guidance on the Going Concern Basis of Accounting and Related Reporting, including Solvency and Liquidity Risk.

    Consultation

    5 August 2024

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