Governance in brief — FRC publishes 2015 Corporate Reporting Review and areas of focus for the coming reporting season
Published on:
26 Oct, 2015
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The quality of corporate reporting continues to be a focus area for regulators, leading to boards and audit committees spending more time than ever on telling their company’s story in a clear and balanced way. The FRC has issued the Corporate Reporting Review (CRR) annual report, which explains the activity of the CRR over the last year and the anticipated focus areas for the coming reporting season. This Governance in brief publication explores the main findings, explains the upcoming areas of challenge and the increasing focus on materiality judgements and the investor’s viewpoint. It also summarises the CRR’s recommendations on how companies should respond if they receive a letter from the CRR following a review.
