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Codes & Standards

To foster the conditions for sustainable long term investment it is vital that the market has confidence in the quality of corporate governance and standards of professional practice.  By setting rigorous standards and publishing codes for directors and investors to implement, the FRC promotes the highest quality of corporate reporting and governance.  Integral to our corporate governance regime is the principle of comply or explain, which has been shown to accelerate best practice in the boardroom and puts investors in the key role of holding directors to account.
One role of the FRC is to issue accounting standards. It is recognised for that purpose under the Companies Act 1985. The FRC took over the role in July 2012 following its reorganistion from the ASB. read more >
 
High quality corporate governance helps to underpin long-term company performance. The UK has some of the highest standards of corporate governance in the world, which makes the UK market attractive t... read more >
 
The Financial Reporting Council (FRC) issues for use within the United Kingdom and Republic of Ireland: • Standards and guidance for auditing; read more >
 
Following the Morris Review of the Actuarial Profession, published in March 2005, HM Treasury asked the Financial Reporting Council (FRC) to take on responsibility for oversight of the UK Actuarial read more >
 
The Financial Reporting Lab provides an environment where investors and companies can come together to develop pragmatic solutions to today’s reporting needs read more >
 
The FRC’s report, ‘Effective Company Stewardship: Enhancing Corporate Reporting and Audit’, contains seven key recommendations. It responds to lessons of the financial crisis and builds on changes alr... 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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