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The 2023 Annual Review of Corporate Governance Reporting is available now

The Financial Reporting Council’s (FRC) latest review of corporate governance reporting showcases examples of high-quality and insightful reporting by many companies

Annual Review of corporate reporting - out now

The FRC’s 2022/23 review sets out expectations for the coming reporting season on which companies should focus

Latest News

• FRC publishes report on the quality of major local audits amid delays in local government

  Published: 8 December 2023

• FRC Lab insights: Structured Digital Reporting 2023

  Published: 7 December 2023

• FRC announces areas of supervisory focus for 2024/25

  Published: 6 December 2023

• FRED 85 Draft amendments to FRS 101 Reduced Disclosure Framework – 2023/24 cycle

  Published: 5 December 2023

• UKEB adopts Supplier Finance Arrangements: Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures

  Published: 4 December 2023

• FRC publishes thematic review of audit sampling

  Published: 24 November 2023

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Open Consultations

• FRED 84 Draft amendments to FRS 102 – Supplier finance arrangements

  Response deadline: 31 December 2023

• Proposed Revisions to ISA (UK) 250 Section A and ISA (UK) 250 Section B

  Response deadline: 12 January 2024

• FRED 85 Draft amendments to FRS 101 Reduced Disclosure Framework – 2023/24 cycle

  Response deadline: 4 March 2024

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Standards and Codes

We set standards and codes for the UK

• Accounting Standards
• Auditing Standards
• Actuarial Standards
• UK Corporate Governance Code
• UK Stewardship Code

Supervision

We deliver supervisory and monitoring obligations

• Audit Firm Supervision
• Audit Market Supervision
• Audit Quality Review
• Corporate Reporting Review
• Professional Bodies Supervision

Enforcement

We conduct investigations and take enforcement action where appropriate

• Audit Enforcement Procedure
• Accountancy Scheme
• Actuarial Scheme

Working at the FRC

The FRC currently has a range of vacancies from entry level to senior hires. Find out more about working at the FRC.

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