Our Key Stakeholders

The FRC sets the standards framework within which auditors, actuaries and accountants operate in the UK. It also sponsors the UK Corporate Governance Code (for companies) and the Stewardship Code (for investors). The FRC monitors the implementation of these standards and promotes best practice by companies and professionals by issuing guidance and publishing thought leadership papers.

Accountants

Accounting standards play a vital role in the effective functioning of businesses and capital markets. They enable investors to make comparisons on a like-for-like basis and provide assurance that ke... read more >

Actuaries

Many of the FRC’s stakeholders, from institutional investors to individual insurance policyholders and pension fund members rely, either directly or indirectly, on actuarial work. The FRC seeks to pro... read more >

Auditors

The FRC’s Codes and Standards Division develops and maintains standards and guidance for Audit and Assurance engagements that are performed in the public interest within the United Kingdom and Republi... read more >

Audit committees

While all directors have a duty to act in the interests of the company the audit committee has a particular role to ensure, on behalf of the board, that the interests of shareholders are properly prot... read more >

Boards

There is an established link between high quality corporate governance and company performance. The UK has some of the highest standards of corporate governance in the world, and this makes the UK ma... read more >

Investors

Many of the FRC’s activities are undertaken in order to foster investment. We promote high standards of corporate governance and set standards for financial and other reporting, auditing and actuarial... read more >

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The Financial Reporting Council Limited is a company limited by guarantee. Registered in England number 2486368. Registered Office: 5th Floor Aldwych House, 71-91 Aldwych, London WC2B 4HN

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