Tag: FRC

Showing 12 out of 19 results

22 May 2026

Corporate reporting – former Carillion finance directors fined by FRC for misconduct in preparing accounting information

The FRC has fined two former finance directors of Carillion plc. It found that, as qualified accountants, they acted recklessly and failed to act with …

27 March 2026

Corporate reporting – FRC guidance on comply or explain reporting

The Financial Reporting Council (FRC) has published guidance aimed at helping companies report on departures from provisions of the UK Corporate …

05 December 2025

Corporate governance – FRC review of corporate governance reporting by large private companies

The Financial Reporting Council (FRC) has published its first report on the application of and reporting against the Wates Corporate Governance …

21 November 2025

Corporate reporting – FRC publishes practical guidance for smaller listed companies

The FRC has published a thematic review of reporting by smaller listed companies, which aims to help them improve the quality of their annual reports.

21 November 2025

Corporate reporting – FRC publishes annual review of corporate governance reporting

The Financial Reporting Council (FRC) has published its annual review of corporate governance reporting for 2025, which discusses the quality of …

07 November 2025

Corporate governance – updated FRC guidance on NED remuneration

The Financial Reporting Council (FRC) has updated its guidance which accompanies the UK Corporate Governance Code (Guidance) to clarify that the payment …

10 October 2025

Corporate reporting – FRC publishes annual review of corporate reporting

The Financial Reporting Council (FRC) has published its annual review of corporate reporting, setting out the findings of its corporate reporting review …

04 July 2025

Corporate governance – our Governance Insights 2025

We have published the 2025 edition of our corporate governance report, Governance Insights 2025: Familiar themes but new directions, in which we discuss …

06 June 2025

Corporate governance – FRC publishes updated Stewardship Code

The Financial Reporting Council (FRC) has published an updated version of the Stewardship Code, completing the fundamental review of the Code it launched …

02 May 2025

Corporate reporting – FRC review of structured digital reporting

The Financial Reporting Council (FRC) has published the finding of its latest review of digital reporting, which sets out recommendations for companies …

07 March 2025

Corporate reporting – FRC publishes updated Going Concern guidance

The Financial Reporting Council (FRC) has published Guidance on Going Concern basis of accounting and related reporting (including solvency and liquidity …

24 January 2025

Corporate reporting – FRC publishes thematic review of climate-related financial disclosures

The Financial Reporting Council (FRC) has published a thematic review of climate-related financial disclosures by AIM and large private companies, …