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Financial Reporting Council (FRC) Reporting Requirements

Paul Hastings LLP

UK Equity Capital Markets Insights — March 2025 - UPDATED

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The end of 2024 and start of 2025 saw a flurry of activity and publications from the FCA, with the UK financial markets regulator continuing to consult on, and revise, its rulebooks, including to advance a more attractive and...more

BCLP

UK Corporate Briefing - December 2024

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Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about. ...more

Latham & Watkins LLP

FRC Launches Progressive Consultation on Wide-Ranging Revisions to Its Stewardship Code

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The proposals seek to address engagement feedback which called for a more effective stewardship model that would support UK competitiveness and growth. On 11 November 2024, the Financial Reporting Council (FRC) launched...more

Proskauer - Regulatory & Compliance

FRC Launches Consultation on UK Stewardship Code

On 11 November 2024, the Financial Reporting Council (“FRC”) launched a consultation with significant updates proposed to the UK Stewardship Code (the “Code”). The aims of the consultation are to streamline reporting...more

Latham & Watkins LLP

Recent Developments for UK PLCs - September 2024

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On 13 August 2024, the Financial Reporting Council (FRC), as part of a cross-regulatory group comprising the FCA, Companies House, HMRC and Charity Commission for England and Wales, published a discussion paper on the future...more

Proskauer - Regulatory & Compliance

FRC Announces Interim Changes to UK Stewardship Code Reporting Requirements

On 22 July 2024, the Financial Reporting Council (“FRC”) announced interim changes to the reporting requirements for existing signatories to the UK Stewardship Code. These updates precede any updates arising from a wider...more

White & Case LLP

New UK Corporate Governance Code – getting ready for the changes

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On 22 January 2024, the Financial Reporting Council (FRC) published its much-anticipated revisions to the UK Corporate Governance Code (the Code) which was followed on 29 January 2024 by revised guidance on the Code. In this...more

Proskauer Rose LLP

Regulation Round Up - February 2024

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Welcome to the UK Regulation Round Up, a regular bulletin highlighting the latest developments in UK and EU financial services regulation....more

Goodwin

What Has Changed in the New Corporate Governance Code?: Five Key Things to Know about the New Code and Associated Guidance

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On 22 January 2024, the Financial Reporting Council (the FRC) published revisions to the UK Corporate Governance Code (the 2024 UKCGC), replacing the 2018 version with effect from financial years commencing on or after 1...more

Mitratech Holdings, Inc

Internal Controls Grab the Focus in the FRC’s Changes to the UK Corporate Governance Code

Following a 16-week consultation into changes to the UK Corporate Governance Code, the Financial Reporting Council (FRC) published the 2024 UK Corporate Governance Code on the 22 January 2024. The FRC has kept changes to...more

A&O Shearman

FRC publishes revised UK Corporate Governance Code

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On 22 January 2024, the FRC published a revised edition of the UK Corporate Governance Code (the Code). This follows on from the consultation on several important changes to the Code that it launched in May 2023 (see our...more

White & Case LLP

FRC publishes new UK Corporate Governance Code

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On 22 January 2024, the Financial Reporting Council ("FRC") published its much-anticipated revisions to the UK Corporate Governance Code. The publication of the 2024 UK Corporate Governance Code (“2024 Code”) follows a...more

A&O Shearman

FRC Scales Back 2024 Corporate Governance Code Revision

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On 7 November 2023 the FRC issued a press release in relation to its ongoing review and update of the UK Corporate Governance Code (the ”Code”), announcing a big scaling back of revisions it had proposed to the Code. That...more

Latham & Watkins LLP

FRC Provides a Significant Update on Its Future Policy and Cuts Back on Proposed Corporate Governance Code Changes

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The FRC’s future work will be assessed through the lens of the UK’s economic growth and international competitiveness. On 7 November 2023, the FRC announced a significant and wide-ranging policy update which included a...more

BCLP

Crisis of Trust: Corporate Governance Update 2023

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Following a series of accounting and audit scandals in recent years and what has been described as a “crisis of trust”, the UK Government, regulatory bodies, and institutional investor groups have set out to reform the UK’s...more

A&O Shearman

New Statutory Corporate Reporting Requirements Published

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On 19 July 2023, the Department for Business & Trade published draft regulations (the “Regulations”) which will introduce the new corporate reporting reforms that the Government promised with the conclusion of its Restoring...more

Latham & Watkins LLP

Recent Developments for UK PLCs - August Edition

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New Legislative Measures to Strengthen UK Corporate Reporting - On 19 July 2023, the draft Companies (Strategic Report and Directors’ Report) (Amendment) Regulations were laid in Parliament....more

A&O Shearman

FRC Consults on the UK Corporate Governance Code

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On 24 May 2023, the Financial Reporting Council ("FRC") launched a consultation on proposed revisions to the current (2018) edition UK's Corporate Governance Code (the "Consultation" and the "Code"). This follows on from the...more

Hogan Lovells

ESG Market Alert – November 2022

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In this alert, we provide a round-up of the latest developments in ESG for UK corporates. In this month’s ESG Market Alert, we cover: The expanding scope of EU rules on ESG disclosures; FRC Lab launches project on...more

Hogan Lovells

UK Stewardship Code 2020 raises the bar, including with ESG requirements

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This week, the Financial Reporting Council (FRC) published the first list of successful signatories of the revamped 2020 UK Stewardship Code (the Code). While we note that the number of successful signatories have fallen this...more

BCLP

FRC advice on improving the quality of ‘comply or explain’ reporting

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The FRC has published advice, based on an analysis of 100 companies (FTSE 100 & 250 and Small Cap companies), on how listed companies can report transparently and effectively when departing from provisions of the 2018 UK...more

Morrison & Foerster LLP

Corporate Failings On Climate Change Reporting Revealed

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Over the past four years in the United States, there has been an increasing disconnect between public and private action on climate. The current administration de-prioritized (and many believe sabotaged) any efforts to...more

Cadwalader, Wickersham & Taft LLP

Financial Reporting Council Stewardship Code Early Reporting Review

In November 2019, we reported that the UK’s Financial Reporting Council (the “FRC”) had issued a revised Stewardship Code (the “Stewardship Code”) which came into effect from 1 January 2020. The FRC will publish its first...more

Morrison & Foerster LLP

The Financial Reporting Council Reports On Conviviality And Autonomy

The Financial Reporting Council has had a busy week. It has published its plans for changes at the Big 4 accountancy firms, and further evidence of its enforcement success on failed audits in Conviviality and Autonomy has...more

Cooley LLP

Alert: FRC Updates Corporate Governance and Reporting Guidance to include Interim Reports

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On 12 May 2020, the Financial Reporting Council (FRC) published an updated version of its guidance for companies on corporate governance and reporting during the COVID-19 pandemic to include a new section on interim reports. ...more

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