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169 results found.

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  • Standards, Codes & Guidance
  • FRC publishes landmark guidance providing clarity to audit profession on the uses of AI

    The Financial Reporting Council (FRC) has published its first guidance on the use of artificial intelligence (AI) in audit, alongside a thematic review of the six largest firms’ processes to certify new technology used in audits.

    News

    26 June 2025

  • FRC overhauls the Investor Stewardship Code to focus on value creation, reducing burdens and enhanced engagement between market participants

    The Financial Reporting Council (FRC) has today published the UK Stewardship Code 2026, an updated set of principles which offers a framework for reporting that demonstrates high quality stewardship to support economic growth and investment.

    News

    3 June 2025

  • FRC Consultation Release: Introduction of International Standard on Sustainability Assurance (UK) 5000

    The Financial Reporting Council (FRC) has today issued a consultation on a proposed UK version of the International Standard on Sustainability Assurance (ISSA) 5000, “General Requirements for Sustainability Assurance Engagements”.

    News

    29 May 2025

  • FRC concludes annual review of FRS 101

    The Financial Reporting Council (FRC) has today issued ‘Amendments to FRS 101 Reduced Disclosure Framework – 2024/25 cycle’, which brings to a close the 2024/25 annual review of FRS 101 ’Reduced Disclosure Framework’.

    News

    28 May 2025

  • Webinar: International Standard on Auditing for Less Complex Entities

    The FRC invites stakeholders to join an upcoming webinar where the ‘International Standard on Auditing for Audits of Financial Statements of Less Complex Entities’ (ISA for LCE) will be discussed.

    News

    12 May 2025

  • Roundtable invitation: Wates Principles insights

    As part of its work in overseeing the Wates Principles, the FRC invites stakeholders to attend upcoming roundtables to gather insights on the application of the Principles and to identify ways to enhance reporting.

    News

    2 April 2025

  • FRC releases updates to reflect reporting threshold amendments

    In response to the Government’s changes to UK company size thresholds, due to come into effect from 6 April 2025, the Financial Reporting Council (FRC) has today released updates to relevant existing publications. The FRC has also published a summary docu

    News

    21 March 2025

  • FRC issues updated guidance to support going concern reporting

    Following a consultation, the Financial Reporting Council (FRC) has today issued updated guidance on the ‘Going Concern Basis of Accounting and Related Reporting, including Solvency and Liquidity Risks’ , to help companies demonstrate the assessments unde

    News

    25 February 2025

  • FRC announces successful UK Stewardship Code signatories ahead of consultation closure

    The Financial Reporting Council (FRC) has announced the successful signatories to the UK Stewardship Code following the latest round of applications. There are now 297 signatories to the Code, representing £52.3 trillion assets under management. This incl

    News

    11 February 2025

  • FRC confirms no amendments to AS TM1

    Following its annual review and consultation on Actuarial Standard Technical Memorandum 1 (AS TM1), the Financial Reporting Council (FRC) has today confirmed that no changes will be made to the actuarial assumptions used to calculate Statutory Money Purch

    News

    6 February 2025

  • FRC releases guidance on revised reporting requirements under new FCA rules

    The FRC has issued a new Staff Guidance Note following the introduction of revised UK Listing Rules by the FCA in July 2024.

    News

    31 January 2025

  • Webinar Invitation: UK Stewardship Code consultation early feedback

    The FRC invites stakeholders to join an upcoming webinar on Monday 3 February to hear insights into the feedback heard so far during its consultation on proposed revisions to the UK Stewardship Code.

    News

    29 January 2025

  • FRC launches campaign to support UK SMEs to grow and scale

    The Financial Reporting Council (FRC) has launched a year-long campaign to help small and medium-sized enterprises (SMEs) access audit services and reduce reporting burdens where possible.

    News

    29 January 2025

  • FRC reviews Climate-related Financial Disclosures (CFD) by AIM and large private companies

    The FRC has today published a thematic review of Climate-related Financial Disclosures (CFD) by AIM and large private companies, following the first cycle of mandatory reporting.

    News

    21 January 2025

  • Webinar Invitation: How UK charities can prepare for amendments to FRS 102

    The Financial Reporting Council (FRC) invites stakeholders to attend an upcoming webinar on recent amendments to FRS 102 to discuss how it will impact UK charities and how they can start preparing for implementation of the updated reporting requirements.

    News

    9 January 2025

  • UK Sustainability TAC issues final recommendations

    The Financial Reporting Council (FRC), in its role as the Secretariat to the UK Sustainability Disclosure Technical Advisory Committee (the TAC’), has published the Committee’s final recommendations to the Secretary of State for Business and Trade, recomm

    News

    18 December 2024

  • FRC issues draft amendments to FRS 101 ‘Reduced Disclosure Framework’

    The Financial Reporting Council has today issued FRED 86 ‘Draft amendments to FRS 101 Reduced Disclosure Framework’ arising from of its annual review of FRS 101 for the 2024/2025 cycle.

    News

    13 December 2024

  • FRC consults on revisions to Technical Actuarial Standard for pensions

    The Financial Reporting Council (FRC) has today published a consultation proposing revisions to Technical Actuarial Standard 300: Pensions (TAS 300) to reflect recent developments in pension scheme funding.

    News

    9 December 2024

  • FRC issues updated suite of factsheets for FRS 102

    The Financial Reporting Council has today issued an updated suite of factsheets on aspects of FRS 102. The updated factsheets follow the Periodic Review 2024 amendments to FRS 102 and other FRSs, and provide additional guidance to support stakeholder repo

    News

    27 November 2024

  • Webinar Invitation: Consultation on updates to UK Stewardship Code

    The Financial Reporting Council invites stakeholders to attend an upcoming webinar covering the key proposals in the UK's Stewardship Code consultation.

    News

    13 November 2024

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