About the FRC FRC Structure Stakeholder Insight Group

Stakeholder Insight Group


The Stakeholder Insight Group (SIG) meets on a quarterly basis. This group represents preparers, investors, audit committee chairs and other key parts of the stakeholder universe including reporting framework owners and civil society groups.

The Group:

  • Shares their perspectives on key opportunities and potential areas of focus for the FRC.

  • Shares their perspectives on key areas of concern and emerging risks relating to accounting, reporting, auditing and governance issues.

  • Provides input on:

    • Auditing, Accounting and narrative reporting policy development, including proposed developments to international codes, standards and regulations as appropriate.

    • The UK Corporate Governance Code.

    • The UK Stewardship Code.

    • The FRC Annual Report and Accounts and its Strategy and Plan.

    • The FRC’s approach to ESG and Climate reporting.

  • Provides comments on regular Enforcement and Supervision activities such as Audit Quality and Enforcement Reviews.

  • Considers and responds to requests for input and advice from the FRC relating to thematic reviews and other ad-hoc projects.

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Current members