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169 results found.

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  • Standards, Codes & Guidance
  • 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

  • FRC welcomes record number of Stewardship Code signatories

    News

    30 August 2023

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

    News

    6 September 2023

  • 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

  • In Conversation: Remuneration - UK Corporate Governance Code 2024

    In the final episode of the FRC's podcast series on the UK Corporate Governance Code 2024, Kate O'Neill, Director of Stakeholder Engagement and Corporate Affairs, is joined by Maureen Beresford, Director of Corporate Governance and Stewardship, and Kelvin

    News

    26 August 2025

  • FRC Webinar Invitation: Practice Note for the audit of SMEs

    The Financial Reporting Council (FRC) invites stakeholders to attend its upcoming webinar, where the FRC will discuss the recently published consultation on its Practice Note to help auditors apply International Standards on Auditing (ISAs) proportionatel

    News

    29 July 2025

  • UK Sustainability Disclosure TAC seeks views on ISSB amendments

    The Financial Reporting Council (FRC), as secretariat to the UK Sustainability Disclosure Technical Advisory Committee (TAC), is requesting views from stakeholders on the International Sustainability Standards Board (ISSB)’s recently proposed amendments t

    News

    29 July 2025

  • In Conversation with Richard Moriarty, CEO

    Richard Moriarty, CEO, joins Kate O'Neill, Director of Stakeholder Engagement and Corporate Affairs, to discuss what the FRC has accomplished so far this year, take stock of the current political and economic environment, and give updates about the progre

    News

    28 July 2025

  • FRC publishes revised technical actuarial standard for pensions

    The Financial Reporting Council (FRC) has today published version 2.1 of Technical Actuarial Standard 300: Pensions (TAS 300). Following a consultation, TAS 300 has been revised to ensure it continues to be fit for purpose, given recent changes to the pen

    News

    18 July 2025

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