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UK regulation

In addition to complying with accounting standards, UK companies have to follow the requirements of the Companies Act and be aware of pronouncements by UK regulatory bodies such as the Financial Reporting Committee, the Codes and Standards Committee, the Accounting Council and the Financial Reporting Review Panel.

Companies Act

Requirements for companies arising from legislation and EU Directives.

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Companies Act

Access articles on the UK Companies Act.


Practical online guidance written exclusively for faculty members by experts.

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Narrative reporting

Requirements and best practice for narrative reporting, including the strategic report.

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Narrative reporting

Some UK entities are required to produce narrative reports (or non-financial information) either within, or outside, of their annual reports. This includes the requirement for all companies, excluding small and micro-entities, to produce a strategic report, and the requirement for all companies, excluding micro-entities, to produce a directors’ report.

Publications and eBooks

Access a selection of practical texts, many available for loan or download.

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Narrative reporting publications and ebooks

Access a selection of practical texts on narrative reporting, many available for loan or download to Financial Reporting Faculty members.

Other UK regulation

Information on the UK's FRC and other regulatory bodies.

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A selection of the faculty's articles on narrative reporting and other regulatory issues.

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Access the recordings and slides from recent webinars on regulatory issues.

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Library & Information Service

Handpicked resources covering other reporting issues, including strategic reports.


Digital reporting

Find out more about digital corporate reporting and eXtensible Business Reporting Language (XBRL).

Strategic reports

Discover the latest developments and guidance for UK strategic reports.