Publications on s172 reporting

In its Annual Review of Corporate Reporting 2022/23, the Financial Reporting Council (FRC) noted that several companies, including large private companies, did not produce a section 172 statement which is a requirement for all companies except those that qualify as small or medium-sized.  A Financial Reporting Lab report sets out what investors are looking for in this area and how companies can improve their reporting to better meet investor needs.  

The FRC has previously published a set of tips which year-end reporters will also find useful when considering what content to include in a Section 172 statement, how to present it and how to facilitate the process of preparing the statement.  

This page includes all of our publications on s172.

Related Publications

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