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1,337 results found

Article

RPC | United Kingdom | 22 Mar 2021

Updated guidance for companies and auditors to ensure flow of high quality financial information

The Financial Reporting Council (FRC) and Financial Conduct Authority (FCA) have released updated guidance for companies and auditors to ensure high…
Article

TQ Legal | United Kingdom | 9 Feb 2021

Non- Privileged Email Attachments Not Covered By Legal Professional Privilege

The Supreme Court has stated that non-privileged email attachments are not covered by legal professional privilege. This is the case even if the email…
Article

RPC | United Kingdom | 13 Jan 2021

Accountants

In this chapter of our Annual Insurance Review 2021, we look at the main developments in 2020 and expected issues in 2021 for accountants. Key…
Article

Forensic Risk Alliance | USA | 4 Dec 2020

Audit Quality: FRC Research Supports Introduction of Standards for Audit Committees

On 2 December 2020, the Financial Reporting Council (FRC) shared new research that they commissioned, involving interviews with Audit Committee…
Analysis PRO In-house

PRO Compliance | Australia, Canada, European Union, etc. | 29 Oct 2020

Anti-corruption: Key updates for compliance teams

A look at the top five lessons for conducting remote workplace investigations, fraud prevention guidance, regulator annual reviews and other key anti-corruption updates from Lexology over the last week
Article

Burges Salmon LLP | United Kingdom | 22 Oct 2020

How should companies prepare their section 172 statements?

On 14 October 2020, the Financial Reporting Council Lab published new guidance to assist companies in preparing section 172 statements about how to…
Article

Macfarlanes LLP | United Kingdom | 21 Oct 2020

Fraud detection: an increased role for auditors?

The Financial Reporting Council (FRC), the UK’s Accounting regulator, wants to enhance and formalise the role of auditors in identifying fraud in…
Article

Squire Patton Boggs | United Kingdom | 16 Oct 2020

Court decides that litigation privilege does not apply to accountant’s reports

The High Court has decided that a series of reports prepared by the accountants Deloitte LLP (“Deloitte”) for Sports Direct International PLC (“Sports…
Article

Latham & Watkins LLP | United Kingdom | 15 Oct 2020

FRC Launches Consultation on the Future of Corporate Reporting

The UK’s Financial Reporting Council aims to develop a principles-based framework for corporate reporting…
Article

Morrison & Foerster LLP | United Kingdom | 9 Oct 2020

Legal Privilege in Regulatory Audit Investigations

The relationship between a business and its auditor often requires privileged material to be passed to the auditor to enable it to properly…
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