OpenAI fires and rehires Sam Altman; is it OK for the Big Four to remain dominant?; Badenoch’s remit for the FRC; Scope 3 emissions.

Government legislative agenda sees FRC reduce governance code revisions, but declaration on controls survives the cull.

In all, the auditing giant has now been fined £30m for its failures at Carillion, reduced to £21.5m for co-operation.

BP’s share buybacks inflame IPPR; Financial Reporting Council’s thematic review into climate disclosures; the Farage fiasco continues.