UK regulation for company accounts

In this section the Financial Reporting Faculty provides an overview of UK financial reporting regulation for different types of company.

Coronavirus and Financial Reporting

Guidance on going concern, accounting for government schemes, disclosures and much more.

Overview

An overview of key requirements and links to resources available for members.

Size of company

Practical guidance on how to determine company size in accordance with CA 2006.

Strategic report

An overview of the content requirements and practical tips on how to prepare a strategic report.

Directors' report

An overview of the general requirements and details of recent developments.

Carbon and energy

An overview of the reporting requirements on carbon and energy use.

Section 172(1) statements

An overview of the section 172(1) statement requirements including some top tips.

Filing requirements

An introduction to filing requirements, including practical guidance on the options available for small and micro-entities

ESEF

An overview of the European Single Electronic Format (ESEF) requirements and signposts to further guidance.

Factsheets

Practical online guidance on UK regulatory matters written exclusively for faculty members by experts.

Webinars and recordings

Access the recordings and slides from recent webinars on regulatory issues.

Articles

A selection of articles on narrative reporting and other regulatory issues.

Other corporate entities

Access online resources covering SORPs and other useful guidance covering a variety of UK businesses and industry sectors.

UK company law

Selected developments in UK company law of relevance to accountants.

Useful links

Join the Financial Reporting Faculty

Membership of the Financial Reporting Faculty gives you exclusive access to a suite of online factsheets, the faculty’s webinar programme, eIFRS and much more.

Resources

View a range of practical resources on UK GAAP, IFRS and UK regulation of financial reporting

Faculty events

Keep up to date with the latest changes with our range of events, including webinars, short webcasts, annual conference and CPD updates.