Understanding Citizens’ Views on the Regulation of Corporate Reporting, Corporate Governance and Audit

3 March, 2021

Understanding Citizens’ Views on the Regulation of Corporate Reporting, Corporate Governance and Audit

The Financial Reporting Council (FRC) wanted to better understand the views of the general public who, as investors in shares, on their own account or in ISAs or pensions, or as customers or employees of businesses, have a stake in the work of the regulator. This report looks at citizens’ views on the development and strategy of the FRC, how the FRC can best operate in the public interest and identify any gaps in expectations between what the public perceives to be important and what the regulator delivers and can deliver.

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