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FRC’s year-end advice to Audit Committee Chairs and Finance Directors

The FRC’s Chief Executive, Sir Jon Thompson, has called on Audit Committee Chairs and Finance Directors to consider the FRC’s view on key matters as they prepare for the 2019/20 financial reporting season.

This year, the FRC is placing particular emphasis on recent changes to reporting requirements designed to address broader matters of concern to investors and other stakeholders which will require consideration by Boards when preparing their next report and accounts.
Areas covered in the advice include:
  • Strategic Report developments including S172 reporting requirements
  • Environmental disclosures, including reporting on climate risk
  • The 2019 year-end reporting environment
  • Findings of the FRC’s monitoring work, including areas such as critical judgements and estimates and reporting of cash
  • Thematic reviews
  • Accounting Standards updates

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