Key
(1) Only certain of CRR’s reviews of company reports and accounts result in substantive questioning of the Board. Matters raised may cover questions of recognition, measurement and/ or disclosure.
(2) CRR’s routine reviews generally cover all parts of companies’ reports and accounts over which the FRC’s Conduct Committee has statutory powers (that is, strategic reports, directors’ reports and accounts). Limited scope reviews arise for a number of reasons, including those conducted when company reports and accounts are selected for thematic review, and may include reviews that have been prompted by a complaint. In accordance with the Conduct Committee’s Operating Procedures, CRR does not identify those companies whose reviews were prompted by a complaint.
(3) The FRC may ask a company to refer to its exchanges with CRR when the company makes a change to a significant aspect of its reporting in its next annual report and accounts in response to a review. These companies are identified below.
Entity |
Balance Sheet date |
Exchange of Substantive Correspondence (1) |
Scope of Review (2) |
A.G BARR p.l.c |
26 January 2019 |
No |
Full |
AA plc |
31 January 2019 |
No |
Limited |
Admiral Group plc |
31 December 2018 |
Yes |
Full |
Arbuthnot Banking Group PLC |
31 December2018 |
Yes |
Full |
Arrow Global Group Plc |
31 December 2018 |
Yes |
Full |
Aston Martin Lagonda Global Holdings plc |
31 December 2018 |
Yes |
Full |
BAE Systems plc |
31 December 2018 |
No |
Full |
Bakkavor Group plc |
29 December 2018 |
Yes |
Full |
Barclays PLC |
31 December 2018 |
No |
Limited |
British American Tobacco (3) |
31 December 2018 |
Yes |
Full |
Cineworld Group plc (3) |
31 December 2018 |
Yes |
Full |
CLS Holdings plc |
31 December 2018 |
Yes |
Limited |
Craven House Capital plc |
31 May 2017 |
Yes |
Full |
Dignity plc (3) |
29 December 2017 |
Yes |
Full |
Diversified Gas and Oil PLC |
31 December 2018 |
Yes |
Full |
Domino’s Pizza Group plc |
30 December 2018 |
Yes |
Limited |
EnQuest PLC |
31 December 2018 |
Yes |
Full |
Fresnillo Plc |
31 December 2018 |
Yes |
Full |
G4S plc |
31 December 2018 |
Yes |
Limited |
Inchcape plc |
31 December 2018 |
Yes |
Limited |
Informa PLC |
31 December 2018 |
Yes |
Full |
InterContinental Hotels Group Plc |
31 Decmber 2018 |
Yes |
Limited |
Intertek Group plc |
31 December 2017 |
Yes |
Full |
James Fisher & Sons plc |
31 December 2018 |
No |
Limited |
John Wood Group plc |
31 December 2017 |
Yes |
Full |
Just Group plc |
31 December 2018 |
Yes |
Full |
Kier Group plc (3) |
30 June 2017 |
Yes |
Full |
Liverpool Victoria Friendly Society Limited |
31 December 2018 |
No |
Full |
Meggitt PLC |
31 December 2018 |
No |
Full |
Melrose Industries PLC |
31 December 2018 |
Yes |
Limted |
Mondi Group |
31 December 2018 |
Yes |
Full |
One Savings Bank plc |
31 December 2018 |
Yes |
Full |
Pearson plc |
31 December 2018 |
No |
Limited |
Quilter plc |
31 December 2018 |
Yes |
Full |
Rentokil Initial plc |
31 December 2018 |
Yes |
Limited |
Rolls-Royce Holdings plc |
31 December 2018 |
No |
Limited |
Sabre Insurance Group plc |
31 December 2018 |
Yes |
Full |
Sanne Group plc |
31 December 2018 |
Yes |
Full |
Serco Group plc |
31 December 2018 |
No |
Limited |
St James’s Place Plc |
31 December 2018 |
Yes |
Full |
Synthomer plc |
31 December 2018 |
Yes |
Full |
Tate & Lyle PLC |
31 March 2019 |
Yes |
Full |
Ted Baker Plc |
26 January 2019 |
Yes |
Full |
Tesco PLC |
23 February 2019 |
No |
Limited |
The Unite Group PLC |
31 December 2018 |
Yes |
Full |
The Weir Group PLC |
31 December 2018 |
Yes |
Full |
TI Fluid Systems plc |
31 December 2018 |
Yes |
Full |
Tullow Oil plc |
31 December 2018 |
No |
Limited |
Ultra Electronics Holdings plc |
31 December 2018 |
Yes |
Limited |
Vesuvius plc (3) |
31 December 2018 |
Yes |
Full |
Vivo Energy plc |
31 December 2018 |
Yes |
Full |
Whitbread Plc (3) |
28 February 2019 |
Yes |
Full |
WPP plc |
31 December 2018 |
Yes |
Limited |