Generic public announcements

In addition to entity specific public announcements the Conduct Committee may also report its findings on more general areas of corporate reporting. Such reports may, for example, highlight findings on a particular area of corporate reporting and how improvements may be made in line with the relevant legal and accounting requirements. Announcements may also be made to highlight the challenges that may arise for preparers from the introduction of new reporting requirements. The links below are to the generic announcements issued by the Conduct Committee and previously by the Financial Reporting Review Panel.

The Financial Reporting Review Panel highlights challenges in the reporting of principal risks and uncertainties
PN 130 - Issued on 01 February 2011

Financial Reporting Review Panel announces approach to qualified accounts
PN 111 - Issued on 05 June 2008

Reminder: New Takeover Directive disclosures for many publicly traded companies
PN 108 - Issued on 11 February 2008

The Panel's Approach to the Directors' Report - updated 6 January 2009 
Issued on 06 September 2007

The Financial Reporting Review Panel's scope extends to directors' reports, including business reviews
PN 103 - Issued on 06 September 2007

The Financial Reporting Review Panel invites views on a proposal to encourage voluntary disclosure of qualified audit reports
PN 102 - Issued on 01 June 2007

Financial Reporting Review Panel Standing Advisory Group on Proactivity
PN 101 - Issued on 06 March 2007

Financial Reporting Review Panel - Compliance with FRS 3,
'Reporting Financial Performance' (Paragraph 14) by Companies in the
Oil and Gas Industry'
PN 92 - Issued on 03 May 2006

Financial Reporting Review Panel publishes legal opinion on the effect of the IAS Regulation on the requirement for accounts to give a True and Fair View
PN 85 - Issued on 24 June 2005

Financial Reporting Review Panel - Compliance with FRS 10, 'Goodwill and Intangible Assets' (paragraphs 58 and 59)
PN 77 - Issued on 05 May 2004

Financial Reporting Review Panel - Failure to apply FRS 13 'Derivatives and Other Financial Instruments: Disclosures'
PN 66 - Issued on 11 April 2001

Disclosure of Accounting Policies - Effect of Introduction of Paragraph 36A of Schedule 4 to the Companies Act 1985
PN 3 - Issued on 28 January 1992

Review Panel Pursues Series of Failures to Comply with New Companies Act Requirements
PN 2 - Issued on 25 July 1991