The Financial Reporting Council has begun consultation on proposed revisions to the UK Corporate Governance Code and International Standards on Auditing (UK and Ireland) to give effect to its Effective Company Stewardship proposals. The UK Corporate Governance Code, which celebrates its twentieth anniversary this year, sets out good practice for UK listed companies [...]
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Posted on May 6th, 2012
Posted on April 12th, 2012
The Auditing Practices Board (APB) of the Financial Reporting Council (FRC) has issued a paper that sets out its views on the nature of professional scepticism and its role in auditing. The paper builds on the APB Discussion Paper published in 2010 Auditor Scepticism: Raising the Bar and the subsequent Feedback Paper, [...] Posted on March 14th, 2012
The Professional Oversight Board has published for consultation proposals on the external monitoring of auditors of companies from outside the EU that have issued securities on the London Stock Exchange. These proposals are designed to meet the requirements of the Statutory Audit Directive. In general they would not apply where the audit firm [...] Posted on February 23rd, 2012
The Financial Reporting Council has taken steps to promote a better understanding of explanations under its ‘comply or explain’ approach to corporate governance in a paper published today. The paper, which is based on discussions between senior company and investor representatives facilitated for the FRC by the London Business School, notes a [...] Posted on December 22nd, 2011
The Financial Reporting Council (FRC) has published its first analysis of how the two codes under its supervision are being implemented – the UK Corporate Governance Code for listed companies, revised in 2010, and the UK Stewardship Code for investors, launched in the same year. The report reveals the high level of [...] 8 pages
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