In the third article of a series on the impact of Brexit on audit and accounting, Croner-i writer David Duvall FCA sets out the key changes for auditors from January 2021

The Financial Reporting Council (FRC) is calling for improvements in corporate reporting on climate change issues, and has signalled its support along with other UK regulators for the IFRS Foundation’s work on developing a global approach to sustainability reporting

Chancellor Rishi Sunak has outlined the government’s post-Brexit approach to financial services regulation and has underlined the UK’s intention to become a global leader in green finance

In the second article of a series on the impact of Brexit on audit and accounting, Croner-i writers David Duvall, Steve Collings and Rachel Farris examine the impact of Brexit regulations on reporting for larger entities

Companies’ commitment to reflecting more widely on environmental, social and governance (ESG) factors in their annual reports is increasing significantly, both in the UK and globally, but there are areas which require improvement, according to two research reports

The Financial Reporting Council (FRC) has issued three sets of amendments to UK and Ireland accounting and reporting standards, designed to address some topical issues, and maintain a necessary alignment with international standards

Charity trustees are being asked for their views on the charity accounting framework as part of an initiative to make the charities statement of recommended practice (SORP) easier to understand and to improve compliance

ICAEW, ICAS and Chartered Accountants Ireland have obtained a High Court injunction to ban a European organisation and its directors from offering chartered accountancy qualifications, as it is not a recognised professional body

In the first article of a series on the impact of Brexit on audit and accounting, Lizzie Morris ACA and James Lole FCA take a look at how the changes introduced by the Brexit-related regulations will impact the preparers of accounts for small companies and small groups from 1 January 2021

The government has introduced the Financial Services Bill as a first step in shaping a regulatory framework for the UK’s financial services sector outside of the EU

The quality of corporate reporting from some the UK’s largest companies has not improved over the past year, and there remain concerns about the frequency of restatements relating to cashflow, according to the Financial Reporting Council’s (FRC’s) annual review

In October’s international accounting update, Jeroen Van Doorsselaere considers the so-called ‘sweep’ issue of IFRS 16, ongoing discussions around the all-important management commentary and Phase 2 of the interest rate benchmark reforms