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External resources on Brexit and financial reporting

Externally-produced resources providing practical information on how the UK's exit from the EU affects financial and corporate reporting.

UK accounting and audit framework from 1 January 2021

Department for Business, Energy and Industrial Strategy

Letters issued by BEIS and the FRC in November 2020 to the accounting and audit sectors setting out changes to the UK's corporate reporting framework at the end of the transition period.

The Impact of EU Exit


Documents from the FRC and government on auditing and accounting during and after the transition period. It includes links to legislation and information for EEA based organisations transferring personal data to the FRC.

Accounting implications of the UK’s Brexit decision


A 10 page PwC In depth guide focusing on the consequential accounting and reporting implications of the UK departure from the EU on 31 January 2020. The paper looks at the Brexit-related risks that management should be considering for their impact on accounting and reporting.

Brexit: How universities can prepare for a no-deal scenario

Universities UK and the European University Association

Briefing published by Universities UK and the European University Association to assist universities in preparing for a no-deal Brexit. Includes impacts on students and staff, goods passing between the UK and EU, data sharing and EU-funded activities.

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