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Corporate reporting

View a range of practical resources on UK GAAP, IFRS, UK regulation for company accounts and non-financial reporting. Plus find out more about the ICAEW Corporate Reporting Faculty.

Modernising corporate reporting - have your say
The government has outlined its plans to transform the UK's corporate reporting framework, the outcome of which will reshape annual reports and impact companies of all sizes. ICAEW wants to hear your views by 4 October 2026.
Share your views Find out more

Core themes

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UK GAAP

Generally Accepted Accounting Practice in the UK (UK GAAP) is the body of accounting standards published by the UK’s Financial Reporting Council. Find summaries of the standards and practical resources.

UK GAAP hub
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UK GAAP for small and micro-entities

Explore the eligibility criteria and options available to companies and other entities wishing to prepare and file their accounts in accordance with the small and micro-entity regimes.

Small and micro-entity reporting hub
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IFRS

International Financial Reporting Standards (IFRSs) are accounting standards and interpretations published by the International Accounting Standards Board (IASB). Find summaries of the standards and practical resources.

IFRS hub
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UK regulation for company accounts

Find resources on company sizes, filing requirements, the content of the strategic report and directors’ report, and climate-related reporting.

UK regulation hub
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Non-financial reporting

The landscape for non-financial reporting is evolving at pace with further expected changes on the horizon. View a range of resources and guidance on current as well as future narrative reporting requirements.

Non-financial reporting hub
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Improving corporate reporting

Corporate reporting is continually evolving. Discover thought leadership containing insight and information on the challenges and opportunities that are emerging.

View hub

Topical issues

Modernising corporate reporting

  • Helpsheets and support
  • 16 Sep 2026
  • Corporate Reporting Faculty
As the UK government launches its programme on modernising corporate reporting, ICAEW's experts have been exploring how the UK's framework could be made clearer, more coherent and streamlined. Find out more and share your views.
Read more
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Changes to UK GAAP

  • Hub page
  • 06 Jan 2026
  • Corporate Reporting Faculty
The Financial Reporting Council’s (FRC) Periodic Review 2024 amendments to UK GAAP are effective for accounting periods beginning on or after 1 January 2026. Find out more about the changes and how entities might be affected.
Read more
Accounting