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789 results found.

Selected Topics

  • Accounting
  • Thought leadership on corporate reporting

    View the work the FRC has done on thought leadership in Corporate Reporting.

  • Guidance on the Strategic Report

    Read about and view the guidance the FRC published on the Strategic Report.

  • Applying materiality in corporate reporting

    Read the FRC’s thought leadership work on applying materiality in corporate reporting set out as frequently asked questions.

    29 July 2026

  • FRED 87 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Adapted formats

    Consultation

    17 July 2025

  • FRED 86 Draft amendments to FRS 101 Reduced Disclosure Framework – 2024/25 cycle

    Consultation

    13 December 2024

  • Consultation on Guidance on the Going Concern Basis of Accounting and Related Reporting, including Solvency and Liquidity Risk

    The FRC is consulting on proposals for revised Guidance on the Going Concern Basis of Accounting and Related Reporting, including Solvency and Liquidity Risk.

    Consultation

    5 August 2024

  • FRED 85 Draft amendments to FRS 101 Reduced Disclosure Framework – 2023/24 cycle

    The FRC proposes minor amendments to FRS 101 for consistency with IAS 1 Presentation of Financial Statements.

    Consultation

    5 December 2023

  • FRED 84 Draft amendments to FRS 102 – Supplier finance arrangements

    Consultation

    28 September 2023

  • Sanctions against Mazars 

    News

    18 August 2023

  • Corporate Reporting Review Briefing

    News

    12 June 2018

  • Investigation regarding the audit of NMCN plc by BDO LLP

    News

    21 October 2021

  • Consultation closing soon: FRED 82 Draft amendments to FRS 102

    News

    18 April 2023

  • FRC announces areas of supervisory focus for 2022/23

    News

    3 December 2021

  • FRC issues revised Application Guidance to FRS 100

    News

    18 November 2022

  • Neil Harris starts tenure as the FRC’s first Director of Local Audit

    News

    5 October 2022

  • UKEB Rate-regulated Activities Advisory Group Extended Deadline

    News

    12 October 2022

  • Jan du Plessis named as Business Secretary’s candidate for FRC Chair

    News

    21 December 2021

  • Investigation regarding the audit of Liberty Commodities Limited by HW Fisher LLP

    News

    10 February 2022

  • Investigation regarding the audit of Akazoo Ltd by Crowe UK LLP

    News

    4 October 2021

  • FRC responds to International Sustainability Standards Board's consultation

    News

    27 June 2022

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