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Items tagged with "FRC"

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CorporateFRCReportingReview

FRC finds UK reporting quality holding steady, with tagging still a work in progress

By Editor

Disclosure isn’t much use if the underlying data isn’t up to scratch. In its Annual Review of Corporate Reporting 2025/26, published this week, the UK Financial Reporting Council (FRC) finds that quality across the FTSE 350 is consistent with last year. Smaller companies, on the other hand, are closing the gap, with improved quality.

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News Item
FRCModernisationUK

UK modernising corporate reporting

By Editor

The UK government has opened a wide-ranging consultation on modernising corporate reporting, with the future of structured reporting a central topic within proposed simplification efforts.

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News Item
FRCMaterialityUK

UK nods to tagging in materiality guidance

By Editor

The UK Financial Reporting Council (FRC) has published insights to help preparers, investors and other report users understand materiality in annual reporting.

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News Item
FRCTaxonomyUK

FRC consults on draft 2027 taxonomy suite

By Editor

The UK’s Financial Reporting Council (FRC) has published a draft of its 2027 Taxonomy Suite. It’s out for consultation for eight weeks until 20 September, with a final version and feedback statement due in November.

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News Item
AIFRCReporting

AI is present in reporting, but humans still lead

By Editor

Corporate reporting remains steadfastly human-led even as artificial intelligence (AI) adoption gathers pace, according to new research published by the UK’s Financial Reporting Council (FRC).

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News Item
AIAuditFRCSandbox

FRC opens sandboxes for audit tech and simpler annual reports

By Editor

The UK’s Financial Reporting Council (FRC) has announced a significant expansion of its sandbox innovation programme, with three new initiatives inviting audit firms and companies to work directly with the regulator.

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News Item
conferenceFRCQualityReportingUK

FRC calls for sharper focus on digital reporting quality

By Editor

The UK’s Financial Reporting Council (FRC) has published its latest structured digital reporting review, identifying areas where straightforward improvements could raise the quality, consistency and usability of companies’ digital filings.

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News Item
FRCSMEUK

FRC launches SME discussion forum for FRS 102 preparers

By Editor

Small businesses may not always feel that standard-setters are listening. The Financial Reporting Council (FRC) is making a practical effort to change that, with the launch on 13 April 2026 of a new discussion forum specifically for stakeholders applying Financial Reporting Standard (FRS) 102; the standard underpinning financial reporting for the vast majority of UK […]

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News Item
AuditFRCUK

FRC introduces evolved approach to audit supervision

By Editor

The UK’s Financial Reporting Council (FRC) has announced a major overhaul of its audit supervisory model, effective April 2026. The revised framework places firms’ Systems of Quality Management (SoQM) at the heart of supervision, moving away from a more uniform approach towards one that is risk-based, designed to suit the current audit landscape.

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News Item
DigitalFRCTaxonomyUK

FRC maps next steps for UK digital taxonomy overhaul

By Editor

The Financial Reporting Council (FRC) has set out the direction of travel for the next phase of the UK’s digital reporting infrastructure, publishing a feedback statement on proposed technical changes to the UK and Irish Digital Reporting Taxonomy Suite.

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