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FRC: Revised operating procedures for reviewing corporate reporting
The Financial Reporting Council has published a revised version of its Conduct Committee’s operating procedures for reviewing corporate reporting. The changes to the operating procedures, which take effect from today (Friday 1 April 2016), primarily reflect the changes being made to the FRC’s governance and executive structure.
In its corporate reporting review work the FRC seeks to ensure that the financial information provided by public and large private companies to investors and other stakeholders complies with relevant reporting requirements.
A further review of the operating procedures will take place over the coming months. This is likely to result in more extensive changes being proposed which will be subject to public consultation.
Related Resources
The Conduct Committee: Operating procedures for reviewing corporate reporting
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