The Financial Reporting Council outlines its revised approach to audit supervision, which focuses on firms’ own systems of quality management (SoQM). The new approach will begin in April 2026 with a phased year of implementation and development for the twelve largest audit firms during 2026/27.

The UK Stewardship Code 2026 is the FRC’s update of the 2020 edition of the voluntary code. It applies to  reporting taking place from 1 January 2026. The code establishes the core principles of stewardship and sets a standard of transparency for asset owners and asset managers, and for the se...

The Financial Reporting Council's thematic review of climate-related financial disclosures by AIM and large private companies, following the first cycle of mandatory reporting. The FRC found the quality of reporting varied across the companies, with areas for improvement identified for most.