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176 results found.

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  • Standards, Codes & Guidance
  • 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

  • FRC opens recruitment campaign for three additional non-executive directors to join the FRC Board

    News

    6 September 2023

  • FRC welcomes record number of Stewardship Code signatories

    News

    30 August 2023

  • FRC publishes practical insights to help smaller listed companies improve corporate reporting quality

    The Financial Reporting Council (FRC) has published practical insights to help smaller listed companies improve the quality of their corporate reporting and make the most of their resources.

    News

    19 November 2025

  • FRC Annual Review highlights the value of meaningful explanations in corporate governance reporting and the code’s flexibility

    The Financial Reporting Council (FRC) has today published its Annual Review of Corporate Governance Reporting, analysing reporting trends and practices among 100 UK-listed companies against the 2018 UK Corporate Governance Code for the last time. Going fo

    News

    13 November 2025

  • FRC takes steps to support quality and consistency in the assurance of sustainability reporting

    The Financial Reporting Council (FRC) has today issued International Standard on Sustainability Assurance (UK) 5000, “General Requirements for Sustainability Assurance Engagements”, which provides UK companies, investors and assurance providers with a con

    News

    12 November 2025

  • UK TAC seeks new members to shape UK Sustainability Disclosure Standards

    The UK Sustainability Disclosure Technical Advisory Committee (TAC) is inviting applications for new members to support its ongoing work to inform both UK and international sustainability disclosures.

    News

    10 November 2025

  • FRC updates guidance on non-executive director remuneration to support good governance

    The Financial Reporting Council (FRC) has today published updated guidance on the remuneration of non-executive directors (NEDs) as part of its regular updates to the guidance supporting the UK Corporate Governance Code 2024. This guidance does not change

    News

    5 November 2025

  • FRC publishes guidance to support Stewardship Code reporting

    The FRC has today published its guidance to the UK Stewardship Code 2026.

    News

    30 October 2025

  • Roundtable invitation: review of corporate governance reporting

    In order to make sure that we continue to produce interesting and useful annual reviews of corporate governance reporting, we are seeking views from our stakeholders on what they find particularly useful about our current review process and publication, a

    News

    23 October 2025

  • FRC withdraws ASORP 1 to streamline actuarial standards framework

    The Financial Reporting Council (FRC) has today announced the withdrawal of ASORP 1: Financial Analysis of Social Security Programmes, with immediate effect.

    News

    23 October 2025

  • FRC updates proportionality guidance for actuaries

    The Financial Reporting Council (FRC) has today issued revised Technical Actuarial Guidance on Proportionality to support actuaries in applying principles-based Technical Actuarial Standards (TASs) in a proportionate and outcome driven manner.

    News

    17 October 2025

  • FRC issues October consultations

    The Financial Reporting Council (FRC) has today issued four consultations as part of its scheduled October release, seeking stakeholder input on updates to its Audit Enforcement Procedure, revisions to audit and audit reporting standards, and a proposal t

    News

    1 October 2025

  • FRC launches consultation on enhanced auditing standards to strengthen fraud detection and evaluation of going concern

    The Financial Reporting Council (FRC) has today launched a consultation on proposed revisions to two key auditing standards, dealing with the auditor’s responsibilities relating to fraud and going concern: ISA (UK) 240 (Revised) and ISA (UK) 570 (Revised)

    News

    1 October 2025

  • FRC issues additional factsheets to support FRS 102 preparers

    The Financial Reporting Council (FRC) has today issued two new factsheets to support entities applying FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’.

    News

    9 September 2025

  • In Conversation: UK Stewardship Code 2026 - What you need to know

    For this In Conversation podcast episode, Kate O'Neill, Director of Stakeholder Engagement and Corporate Affairs, discusses the key changes in the recently revised UK Stewardship Code with Andrea Tweedie, Head of Stewardship.

    News

    4 September 2025

  • In Conversation with Pauline Wallace: Five years as UKEB Chair

    Kate O'Neill, Director of Stakeholder Engagement and Corporate Affairs, sits down with Pauline Wallace, Chair of the UK Endorsement Board, as she prepares to step down on 10 September after 5 years leading the UKEB. Pauline has seen the UKEB grow from its

    News

    2 September 2025

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