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757 results found.
Selected Topics
Accounting
Publicity, confidentiality and penalties
Certain aspects of CRR’s interaction with companies may be made public; however, access to and disclosure of case details is strictly controlled. The FRC has no power to impose penalties on a company.
28 September 2023
Communicating and interacting with CRR
The majority of our interactions with companies are conducted through formal letters. However, in some circumstances it may be more appropriate and efficient to have face-to-face meetings with company representatives.
28 September 2023
Selection and review
We select reports and accounts and interim reports to review using a combination of risk-based and rotational review approaches. We then consider if there is, or may be, a question whether they comply with the law or other relevant reporting requirements.
28 September 2023
Terms of use for financial reporting standards and other materials which contain copyright material of the IFRS Foundation issued by the FRC
Read the terms of use for the financial reporting standards available from the FRC.
25 September 2023
Recognition of RSBs and RQBs
There are currently four Recognised Supervisory Bodies (RSBs) and five Recognised Qualifying Bodies (RQBs) for the purpose of statutory audit.
25 September 2023
Respective Roles of Government, the FRC and the Accountancy Profession
View the respective roles of the Government and the FRC in relation to the regulation of statutory audit.
25 September 2023
Complaints about a company’s accounts
Find out about our processes and how to make a complaint about a company’s accounts.
25 September 2023
Complaints about an accountant or actuary
Find out about our processes and how to make a complaint about an accountant or actuary.
25 September 2023
Accountancy Scheme
The FRC is the independent disciplinary body for accountants and accountancy firms, and operates a disciplinary scheme for the accountancy profession.
25 September 2023
Annual Activity Reports
Each year the FRC publishes an Annual Review of Corporate Reporting, which describes the activity and findings of its Corporate Reporting Review function for the 12-months to 31 March.
25 September 2023
The FRC’s Operating Procedures for Corporate Reporting Review
The FRC’s formal powers relating to corporate reporting review are derived from the Companies Act 2006 and other relevant law. The Operating Procedures set out how the processes through which these powers are exercised.
25 September 2023
Corporate Reporting Thematic Reviews and Generic Press Notices
Over the course of a year, we undertake a number of thematic reviews of certain aspects of companies’ corporate reports. In addition, from time to time, we may issue a generic press notice on a specific aspect of corporate reporting.
25 September 2023
Corporate Reporting Review (overview)
We review the annual report and accounts of public and large private companies, and certain other entities, for compliance with the law and other relevant reporting requirements. Our activities also cover the interim reports of some listed companies.
25 September 2023
Key Facts and Trends in the Accountancy Profession
Key Facts and Trends is a document produced annually by the FRC to provide helpful statistical data on the accountancy profession, and provide contexts to its work.
25 September 2023
Oversight of the Accountancy Profession
By agreement with the six chartered accountancy bodies, the FRC has a non-statutory role for oversight of the regulation by the professional accountancy bodies of their members beyond those that are statutory auditors.
25 September 2023
True and Fair Concept
The 'true and fair' concept has been a part of English law and central to accounting and auditing practice in the UK for many decades.
18 September 2023
Thought leadership on corporate reporting
View the work the FRC has done on thought leadership in Corporate Reporting.
18 September 2023
Guidance on the Strategic Report
Read about and view the guidance the FRC pubished on the Strategic Report.
18 September 2023
Statements of Recommended Practice (SORPs)
View our policy on developing Statements of Recommended Practice.
18 September 2023
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
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