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Corporate Governance & Reporting

To foster the conditions for sustainable long term investment, it is vital that the market has confidence in the quality of corporate governance and reporting.
We publish the UK Corporate Governance and UK Stewardship Codes for directors and investors to implement. Integral to our governance regime is the principle of 'comply or explain', which has been shown to accelerate best practice in the boardroom and which gives investors a key role in holding directors to account. 
We hold directors to account for the quality of their reports and accounts, monitoring compliance with relevant standards, whether issued by us or as otherwise required by the regulatory framework. We encourage Boards to adopt a philosophy of continuous improvement, providing  investors with relevant and material information to support their decision making.
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 >
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 >
In its Corporate Reporting Review work the Conduct Committee seeks to ensure that the provision of financial information by public and large private companies complies with relevant reporting requirem... 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 >
Effective Company Stewardship
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The Financial Reporting Council Limited is a company limited by guarantee. Registered in England number 2486368. Registered Office: 8th Floor, 125 London Wall, London EC2Y 5AS