Access articles on the UK Companies Act.
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.
Practical online guidance for faculty members on UK regulatory issues.
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.
Regulation of financial reporting is governed by the Financial Reporting Council (FRC).
View articles concerned with other reporting issues.
Webinar and event recordings on other reporting issues.