Corporate reporting practice

ICAEW guidance and support

Corporate Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.

Guides and publications

Corporate Reporting Review 
The FRC reviews directors' reports and accounts of public and large private companies to ensure compliance. Its annual activity reports and thematic reviews provide a summary of key issues that emerge from each review and identify common areas of challenge alongside case studies.

Reporting by the UK’s largest private companies
FRC, January 2024
Thematic review with examples of best practice. It covers the strategic report, primary statements and accounting policies, revenue, judgements and estimates, provisions and contingent liabilities, financial instruments, and climate reporting.

What Makes a Good Annual Report and Accounts?
FRC, December 2022
Report setting out the attributes of high quality annual reports and accounts, with real-life examples and recommendations. It discusses materiality, corporate reporting principles, effective communication principles, and provides a process map for accounts preparation.

Annual Company Report Insights 2020
Deloitte survey of 100 listed UK company annual reports. The annual survey gives analysis of trends and offers tools to help preparers improve the structure and content of their reports. Previous editions are also available: 2029,2018, 2017, and 2016.

Annual Reporting in 2019/20: From Intent to Action
Latest edition of EY's annual review of FTSE 350 annual reports and accounts. Previous editions are also available: Annual reporting in 2016/17: broad perspective, clear focus

The impact of Brexit on corporate reporting: Considerations for preparers and audit committees
Briefing from EY, publishing in July 2017, discussing key requirements for companies preparing interim financial statements or Annual Reports and Accounts. It looks at financial reporting considerations in interim and annual financial statements, and considerations for narrative reports.

Governance in focus: The risks and opportunities of Brexit – survey of FTSE 100
Research report produced by Deloitte in July 2017 examining how companies reported on Brexit in their annual reports. It looks at whether risks are disclosed clearly, how companies can mitigate those risks, and whether any Brexit opportunities are identified.

Principles for effective business reporting processes 
International Good Practice Guidance from IFAC introducing 11 key principles and practical guidance for evaluating and improving reporting processes within business.

Historical resources

The Corporate Report
An important discussion paper submitted to ICAEW's Accounting Standards Steering Committee in 1975. This page has the full text of the paper and information on related documentation.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use. 

Articles and books in the Library collection

We can provide copies of company reports through the FAME database. Contact the enquiry team by phone on +44 (0)20 7920 8620 or by email at library@icaew.com for more information.

• View a list of articles and books in our collection on best practice for annual reports

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports through our document supply service.