Corporate Notes
Tag: FRC
Showing 12 out of 21 results
Corporate reporting – FRC guidance on applying materiality in UK corporate reporting
The FRC discusses the importance of materiality when preparing an annual report and outlines a six-step process to help issuers decide what meets the test
Corporate update – our latest half-yearly briefing on developments in UK corporate law and regulation
The briefing covers developments in company law, contract law, M&A, the listing regime, capital markets, corporate reporting and ESG
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 …
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 …
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 …
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 …
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.
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 …
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 …
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 …
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 …
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 …
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