1 December, 2024
This report contains the main findings arising from FRC's corporate reporting monitoring work, which is conducted by its Corporate Reporting Review (CRR) team. It sets out our view of the current state corporate reporting in UK, what makes for better quality reporting, and where the FRC sees shortcomings requiring improvement. These are shaped by our findings, as well as developments in reporting requirements and business environment.
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This report provides information relevant to preparers and auditors of financial statements, investors and other users of corporate reports and accounts, and wider Financial Reporting Council stakeholders. The FRC found that, although the quality of FTSE 350 reporting was maintained, there was so...
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The FRC’s 2018 UK Corporate Governance Code has been updated. The 2024 Code will apply to financial years beginning on or after 1 January 2025. There are five sections: Board Leadership and Company Purpose; Division of Responsibilities; Composition, Succession and Evaluation; Audit, Risk and In...
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This annual report provides information relevant to preparers and auditors of financial statements, investors and other users of corporate reports and accounts, and wider Financial Reporting Council stakeholders. It has been structured to help readers focus on the content best suited to their need...