UK Endorsement Board (UKEB)

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


The UKEB will influence, endorse and adopt new or amended international accounting standards* issued by the International Accounting Standards Board (IASB) for use by UK companies. 

The UKEB will consult 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 (on 21 May 2021, the Secretary of State for Business, Energy and Industrial Strategy (BEIS) delegated statutory powers to the UKEB).  Furher information is available here.
  • Carry-out influencing activities relating to the development of global international financial reporting standards

UKEB Board

The UKEB reports to the Secretary of State for BEIS on technical matters and to the Financial Reporting Council (FRC) on its governance and due process procedures.  It is Chaired by Pauline Wallace (appointed in September 2020) and inaugural UKEB members were appointed in March 2021.

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


8th Floor

125 London Wall



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