FRC Issues editorial updates to 2018 Guidance on the Strategic Report

News types: Generic Announcement, Guidance

Published: 11 May 2020

The FRC has today issued an editorial change to Appendix II and Appendix III of the 2018 Guidance on the Strategic Report . It includes a clarification that a public company must include a section 172(1) statement in its Strategic Report, even if it meets the medium sized company size criteria. The amendments may be accessed here and here .