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By All Accounts

Exploring corporate reporting trends to help you navigate our changing profession.

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UKEB five years in: ‘we’re blessed – investors are engaged’

Paul Lee, Chair of the UK Endorsement Board, discusses its achievements since its 2021 inception, and its priorities over the next five years.
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Bringing leases on balance sheet: common pitfalls and issues

With the changes to lease accounting under FRS 102 now effective, this article, prepared by ICAEW’s Technical Advisory Service and Corporate Reporting Faculty, highlights some of the common practical issues preparers encounter on initial application.
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The Financial Reporting Council simplifies digital reporting

With an increasing move to digital reporting, the Financial Reporting Council is enhancing education, tools and oversight to ensure high quality, accessible and useful digital financial reporting for all users.
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A new model for corporate reporting for the age of AI

In anticipation of the UK Government reconsidering its corporate reporting framework, Claire Bodanis, Founder and Director of Falcon Windsor, has developed her own thoughts on a new model for the AI era – one that rethinks the annual report from first principles and restores the essential distinction between disclosures and commentary.
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FRS 102 changes: are you ready for the corporation tax impact?

With the Periodic Review 2024 amendments to FRS 102 now effective, Laura Hay, Tax Manager at Johnston Carmichael, outlines the key corporation tax implications that entities need to be aware of.
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Modernising corporate reporting: an introduction

With the UK government focusing on modernising corporate reporting, Sally Baker, ICAEW’s Corporate Reporting & Governance Director, sets out its plans, clarifying what happened to the non-financial reporting review and explaining how ICAEW members’ views will influence changes.
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Daily bulletin highlights

Government consults on sweeping reforms to modernise corporate reporting
  • 07 Sep 2026
The government has launched its wide‑ranging review of the UK’s corporate reporting framework, the outcome of which will reshape annual reports and impact companies of all sizes.
2026 six months in: what’s next in corporate reporting?
  • 14 Jul 2026
Sally Baker, ICAEW’s Corporate Reporting Director, brings members up to date with how they will be affected by Companies House reforms, and what to expect from the Modernisation of Corporate Reporting consultation.
Companies House service issues: late filing penalties can be appealed
  • 18 Jun 2026
Companies House has confirmed that filing deadlines missed due to its recent service issues will generate late filing penalties, but that they can be appealed.
Companies House: accounts changes confirmed for April 2028
  • 09 Jun 2026
Small companies and micro entities will have to file a profit and loss account with Companies House from April 2028 but won’t be forced to publish their data publicly. Meanwhile all companies will have to file their annual accounts using commercial software.
Corporate reporting is changing, MTD on the way
  • 04 Mar 2026
There’s just one month to go till Making Tax Digital kicks in for Income Tax; we take a look at how the transition will go. There’s also a lot happening in corporate reporting at the moment – Sally Baker brings us up to speed.
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The archives

Browse corporate reporting news and opinion from 2022 and earlier, in the form of the 'By All Accounts' magazine.

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