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09 February 2018

Audit committee reporting

By John Patterson, Corporate Governance Consultant at PwC The FRC has published the first report from its Audit & Assurance Lab, “Audit committee reporting”. This is the first part of a planned two-stage project and relates to the audit committee section of the annual report: the second part will focus...

21 December 2017

The 2018 Code - some early reactions

By John Patterson, Corporate Governance Consultant at PwC A couple of weeks into the consultation period on the 2018 UK Corporate Governance Code, we’re well into the cold-towel phase of line-by-line review as we prepare our response to the FRC. This never feels quite right for a document that is...

14 December 2017

Stakeholders are for life, not just for Christmas

By Mark O’Sullivan, Head of Corporate Reporting at PwC UK Follow @MsullsMark With the steady stream of announcements in recent weeks it has sometimes felt as though the Financial Reporting Council (‘FRC’) must be trying to produce their very own advent calendar – with a tasty new piece of guidance...

31 October 2017

Who moved my calculator?

By Gilly Lord, Head of Audit Strategy and Transformation at PwC When I started my career as an auditor some 20 years ago, my tools of the trade were my calculator, coloured pencils and 16 column analysis paper. Fast-forward to 2017 and advancing technologies have revolutionised many aspects of our...

27 October 2017

Meet the Experts 2017 - the latest regulatory & accounting developments to help you stay ahead of the curve

By Dave Walters, Partner at PwC 2017 marks the 19th year we’ll be holding Meet the Experts, Europe’s longest running and largest conference dedicated to financial reporting. The changes in accounting and regulation that are happening in the next 12 months are probably more significant than we have seen in...

27 September 2017

KPIs vs strategic priorities

By Sarah Allen, Corporate reporting senior manager at PwC My end of summer reading included the proposed amendments to the FRC’s Guidance on the Strategic Report and I was pleased to see some development on an issue that often causes me to sigh when I read a report. As the...

18 September 2017

Accountability in changing times

By Elaine Forrest, Corporate Reporting specialist at PwC Follow @EJFForrest Last week we hosted over 50 NEDs and corporates for the launch of our annual FTSE 350 review of corporate reporting trends to debate the issues it provokes. Joined by an experienced and informed panel of Paul George from the...

04 September 2017

FRC consults on revised Guidance on the Strategic Report

By Sarah Allen, Corporate Reporting Senior Manager at PwC In mid-August the FRC published its much anticipated consultation on amendments to the Guidance on the Strategic Report. We’ve been eagerly awaiting the FRC’s proposals, not only because we were expecting the updates to reflect the new non-financial reporting regulations, but...

03 August 2017

New non-financial reporting regulations – are you prepared?

By Sarah Allen, Corporate Reporting Senior Manager at PwC As the 2016 reporting season comes to an end and companies start to plan for next year, more and more attention is being paid to the new non-financial reporting regulations. If they’re still on your to-do list, now’s the time to...

Measuring performance – what makes a good KPI disclosure?

By Elaine Forrest, Corporate Reporting specialist at PwC With so many companies now required to identify and report on their key performance indicators (KPIs), it’d be easy to think that understanding how companies measure their strategic performance would be as straightforward as finding the right page of the annual report....