ICAEW.com works better with JavaScript enabled.

By All Accounts

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

Featured content

Office workers looking at report on a tablet
Woman doing admin tasks on her desk
Hand typing on a calculator
City of London
Aerial view above roads at night
Landscape with road running through fields
Exclusive

UK SRS: A new chapter for UK sustainability reporting

With the government’s release of the first two UK Sustainability Reporting Standards, organisations can now choose to voluntarily adopt a dedicated UK sustainability reporting framework. Kate Beeston, Technical Manager within the ICAEW’s Corporate Reporting Faculty, examines the new standards and considers what they could mean for companies across the UK.
Read more

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.
Read more
Exclusive

Accounts filing changes hit pause

Companies House has confirmed that changes to filing requirements will not be taking effect from 1 April 2027 and that companies will receive at least 21 months’ notice to prepare. Sally Baker, ICAEW’s Head of Corporate Reporting Strategy, brings you up to speed with implementation of the Economic Crime and Corporate Transparency Act 2023.
Read more

Introducing the Modernisation of Corporate Reporting

With the UK government announcing its focus on streamlining and modernising corporate reporting, Sally Baker, ICAEW’s Head of Corporate Reporting Strategy, sets out its plans, clarifying what happened to the non-financial reporting review and explaining how ICAEW members’ views will influence changes.
Read more
Exclusive

Inside the SORP-making process

As a result of developments including the Periodic Review 2024 amendments to FRS 102, a range of changes to sector-specific SORPs have also been made. Alison Bonathan, Corporate Reporting Faculty Technical Manager, takes a closer look at the often-misunderstood SORP-making process.
Read more
Exclusive

Climate transparency in financial reporting

Justin Bazalgette, Senior Engager for EOS at Federated Hermes Limited, explains investors are demanding greater transparency on how climate commitments shape corporate financial statements. With new global reporting standards raising the bar, companies and auditors face mounting pressure to show how climate risks are factored into valuations – or risk losing investor trust.
Read more
Exclusive

Corporate Reporting Q&A: April 2026

  • Helpsheets and support
  • 08 Apr 2026
  • Technical Advisory Services
ICAEW’s Technical Advisory Service offers answers to some topical corporate reporting questions under UK GAAP.
Read more
Exclusive

Technical round-up: April 2026

  • Helpsheets and support
  • 08 Apr 2026
This technical round-up includes developments up to 31 March 2026.
Read more
Landscape with road running through fields

Latest content

View all

Daily bulletin highlights

FRC issues amendments to FRS 102 and FRS 105
  • 02 Mar 2026
Revisions to FRS 102 have been published that are relevant to preparers that choose to adapt the formats of the financial statements, alongside clarifications to the Periodic Review 2024 amendments relevant to all UK GAAP preparers.
Government publishes UK Sustainability Reporting Standards
  • 26 Feb 2026
On 25 February 2026, the Department for Business and Trade published UK Sustainability Reporting Standards (UK SRS), which represents a key development in the evolution of UK corporate reporting.
Sustainability disclosures by listed companies set to evolve
  • 09 Feb 2026
The Financial Conduct Authority is consulting on replacing the current climate disclosure rules for listed companies with requirements to report against UK Sustainability Reporting Standards.
Charities SORP announced: what’s changed?
  • 02 Jan 2026
Key changes to the Charities SORP include a three-tier reporting regime with increased disclosure and presentation requirements for larger charities. Changes to lease accounting and income recognition will present the greatest challenges.
2026: Changes to accounting standards and more
  • 01 Jan 2026
Whether you prepare accounts under UK GAAP or IFRS Accounting Standards, 2026 will bring new standards that accountants in business and practice need to prepare for. Plus, the UK government will be conducting a holistic review of the entire annual report.
View all

The archives

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

lamp