The FRC welcomes well informed complaints about the reports and accounts of entities that come within its remit for corporate reporting review.

Any review arising as a result of a complaint will be carried out in accordance with the  FRC  Corporate Reporting Review Operating Procedures  (‘Operating Procedures’).  

Here are some answers to questions that are often asked by those who are considering making a complaint about an entity’s corporate reporting, or who have made a complaint and want to know about progress made. Details of the roles played by the FRC, the Supervision Committee and staff in the corporate reporting review team (CRR) are set out in the section “How we review reports and accounts”.  Further information about the FRC’s and Supervision Committee’s procedures and powers can be found in the operating procedures section.