Skip to main content Skip to results Skip to page filters
  • Careers at the FRC
  • Contact us
Financial Reporting Council Logo Financial Reporting Council
  • Library
    • About the FRC
    • Our Purpose
    • FRC Structure
    • Role and Responsibilities
    • Reports, Plans and Budgets
    • Policies and Procedures
    • Governance Reporting
    • Funding
    • FRC Responses to External Consultations
    • Tribunals
    • The FRC's International Activity
  • Consultations
  • News and events
  • Library
    • About the FRC
    • Our Purpose
    • FRC Structure
    • Role and Responsibilities
    • Reports, Plans and Budgets
    • Policies and Procedures
    • Governance Reporting
    • Funding
    • FRC Responses to External Consultations
    • Tribunals
    • The FRC's International Activity
  • Consultations
  • News and events
  • Careers at the FRC
  • Contact us

Search

508 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.

  • Accounting and Reporting

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

  • 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’).

  • Statements of Recommended Practice (SORPs)

    View our policy on developing Statements of Recommended Practice.

  • 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.

  • Video in Corporate Reporting

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

  • 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.

  • 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.

  • Workforce-related corporate reporting

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

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • Thought leadership on corporate reporting

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

  • Guidance on the Strategic Report

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

  • 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

  • Page 1 of 26
1 / 26
Next

Filter search results

Is this page useful?

  • Freedom of Information
  • Privacy
  • Individual Rights (Data Privacy) Policy
  • Modern Slavery Statement
  • Disclaimer and Copyright
  • Cookies
  • Accessibility Statement
  • Whistleblowing
  • Complaints
  • Regulators' Code

The Financial Reporting Council Limited is a company limited by guarantee. Registered in England number 2486368. Registered Office: 13th Floor, 1 Harbour Exchange Square, London E14 9GE

Stay up to date

Subscribe to our news alerts to receive our latest updates.

Sign up to our news alerts