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Newsflash – What makes a good Annual Report and Accounts?

December 2022

The FRC has published new guidance material, What makes a good Annual Report and Accounts? Written by the FRC’s Corporate Reporting Review team based on their supervision of annual reporting, this material sets out the FRC’s view of the attributes associated with a high quality annual report and accounts. It is part of the FRC’s ongoing What makes a Good… series.

The FRC explains that the principles in the publication can be applied to the entirety of the annual report and accounts and apply to all companies, whether listed or unlisted, of any size and applying any accounting framework. The report is aimed at preparers, company directors and company secretaries.

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