In December 2019, the Financial Conduct Authority (FCA) published its Handbook Notice 72 which set out changes to the FCA Handbook to reflect the implementation requirements for annual corporate reporting in the European single electronic format (ESEF) under the Transparency Directive (2004/109/EU). The changes correspond with the ones proposed in the FCA's September 2019 consultation paper (CP19/27).
Under the amended EU Transparency Directive, all annual financial reports of companies which have securities listed on an EU regulated market must be published in the ESEF for financial years on or after 1 January 2020.
Mike Flockhart
Managing Partner, Corporate, UK and EMEA, London
Sarah Hawes
Head of Corporate Knowledge, UK, London
Antonia Kirkby
Knowledge Counsel, London
Gareth Sykes
Partner, Head of Corporate Governance Advisory, UK, London
Ben Ward
Consultant, London
Stephen Wilkinson
Consultant, London
Key contacts
Mike Flockhart
Managing Partner, Corporate, UK and EMEA, London
Sarah Hawes
Head of Corporate Knowledge, UK, London
Antonia Kirkby
Knowledge Counsel, London
Gareth Sykes
Partner, Head of Corporate Governance Advisory, UK, London
Ben Ward
Consultant, London
Stephen Wilkinson
Consultant, London
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