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197 results found.

Selected Topics

  • Standards, Codes & Guidance
  • FRC announces measures to support small business growth

    The Financial Reporting Council (FRC) has today announced a package of measures to make audits more proportionate and efficient for small and medium-sized enterprises (SMEs), helping to support their growth and access to capital.

    News

    24 March 2026

  • FRC publishes interim guidance to support safeguarding auditors during transition to the FCA’s new supplementary regime

    The Financial Reporting Council (FRC) has today published new Interim Guidance on Payment and EMoney Safeguarding Assurance Engagements, providing support for safeguarding auditors as payment and e-money institutions prepare to transition to the Financial

    News

    17 March 2026

  • FRC proposes amendments to actuarial standard for new multi-employer CDC pension schemes

    The Financial Reporting Council (FRC) has today issued a consultation to ensure that Technical Actuarial Standard (TAS) 310, which underpins the fairness and transparency of collective defined contribution (CDC) pension schemes1, remains appropriate as th

    News

    9 February 2026

  • FRC confirms AS TM1 assumptions unchanged following annual review

    Following a consultation, the Financial Reporting Council (FRC) has today confirmed that no changes will be made to the actuarial assumptions in Actuarial Standard Technical Memorandum 1 (AS TM1), a key actuarial standard that supports actuarial practitio

    News

    6 February 2026

  • FRC publishes updated strategic report guidance

    The Financial Reporting Council (FRC) has today issued updated Guidance on the Strategic Report. This guidance has been developed to support all UK entities that prepare strategic reports under company law, and is intended to help entities address their r

    News

    4 February 2026

  • Latest signatories announced ahead of transition to UK Stewardship Code 2026

    The Financial Reporting Council (FRC) has confirmed the final round of successful signatories to the UK Stewardship Code 2020. The Code now has 291 signatories representing £57.3 trillion assets under management, including 197 asset managers, 75 asset own

    News

    28 January 2026

  • FRC issues guidance to support actuaries dealing with historic amendments to pension rules

    The Financial Reporting Council (FRC) has today issued guidance to help pension scheme actuaries provide retrospective confirmation to validate historic changes to pension scheme rules.

    News

    23 January 2026

  • 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

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