UK Endorsement Board (UKEB)

EFRAG (European Financial Reporting Advisory Group) (dk green)


The UKEB influences, endorses and adopts new or amended international accounting standards* issued by the International Accounting Standards Board (IASB) for use by UK companies. 

The UKEB consults publicly with stakeholders that have an interest in financial reporting in the UK so that it can develop and represent evidence-based UK views with the aim of acting as the UK voice on IFRS financial reporting.  The UKEB is independent of the FRC in its technical decision making.

* Means the “International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, future standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB)”

Independent endorsement and adoption of standards and influencing activities

The UKEB's statutory functions are to:

  • Endorse and adopt international accounting standards for use by UK companies when they meet the criteria in SI 2019/685 
  • Carry-out influencing activities relating to the development of global international financial reporting standards

Further information on the UKEB including structure, workplan, endorsement and influencing projects and latest adoption status report is available on the UKEB website

UKEB contact details


6th Floor

10 South Colonnade

London, E14 4PU


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