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10 results found.

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  • Thematic review
  • Audit Thematic Reviews

    We conduct audit thematic reviews to look at firms’ policies and procedures in a specific area to make comparisons between firms, identify areas of common weakness and share good practice.

  • Climate Thematic Review 2020

  • 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.

  • 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 publishes corporate reporting insights

    The Financial Reporting Council (FRC) has today issued two thematic reviews designed to enhance the quality of, and provide insights into, UK company reporting in respect of investment companies and share-based payment arrangements.

    News

    21 October 2025

  • 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 publishes 2024/25 insights on structured digital reporting

    News

    28 April 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

  • FRC publishes thematic reviews into offsetting in the financial statements and IFRS 17 Insurance Contracts

    The FRC has today published two thematic reviews into the quality of UK company reporting in respect of offsetting in the financial statements and IFRS 17 Insurance Contracts.

    News

    5 September 2024

  • Annual Review of Corporate Reporting 2024/25

    Videos and podcasts

    22 October 2025

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