The Financial Reporting Council's (FRC) Reporting Lab has published a report entitled ‘Digital Present’ which provides investors’ views on digital communication used by companies in their corporate reporting.
Other FRC publications in May:
- The FRC's Reporting Lab has published a study of audit committee reports having looked at a sample of 34 companies across the FTSE 350, making recommendations for their improvement.
- A "practice aid" to assist audit committees in evaluating audit quality when assessing the effectiveness of the external audit process.
- A discussion paper aimed at helping smaller listed and AIM quoted companies improve the quality of their corporate reports and invites feedback on its findings and conclusions.
We have covered each of them more detail in our recent CQC – Compliance for Quoted Companies update.