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FRC updates 2021 Statement of Intent on ESG

The Financial Reporting Council (FRC) published its first Statement of Intent on Environmental, Social and Governance (ESG) in 2021.

United kingdomMark babingtonInternational ethics standards board for accountantsFinancial reporting councilInternational auditingAssurance standards boardInternational ethics standards boardCorporate governance

UK regulator to focus on data, materiality and audit quality in ESG reporting

As part of its agenda this year, the UK regulator for financial reporting will review ESG data distribution, materiality decisi

United kingdomCarlos muzaMark babingtonFinancial reporting councilIr magazineConomist groupInvestor magazineR webNvestor relations magazineInvestor relations newsletter

Periodic Review of financial reporting standards proposes revised revenue and lease accounting among

The FRC has today issued FRED 82 Draft amendments to FRS 102 The Financial reporting Standard applicable in the UK and Republic of Ireland and other FRSs – Periodic Review .

United kingdomRepublic of irelandMark babingtonPeriodic reviewFinancial reportingAccounting standardRegulatory standardsFinancial regulationFinancial servicesGenerally accepted accounting practiceInternational accounting standards boardInternational financial reporting standards

FRC unveils competition & resilience plans

The FRC has today published a policy paper that outlines the regulator’s approach to competition in the audit market.

Mark babingtonRestoring trust

FRC to address failing audit market with competitiveness measures

The FRC plans to stimulate competition and resilience in the UK audit market, with a view to diluting the big four's power

United kingdomGavin hayesMark babingtonBig fourFinancial reporting councilInstitute for internal auditors charteredChartered instituteInternal auditorsRestoring trust in audit

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