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UK Financial Reporting Council

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UK FRC to Revise Corporate Governance Code

by Starling Insights


Jun 02, 2023

The UK Financial Reporting Council recently launched a consultation on a revised Corporate Governance Code for the first time in five years, aiming to bolster board accountability and improve internal controls.

The 2022 Compendium is available now!

Now in its 5th year, Starling's Compendium features over 60 contributors from across the industry as well as detailed analysis of the latest trends in culture & conduct risk supervision.

Regulating a Cultural Shift in Audit

by Sarah Rapson


May 15, 2022

An individual audit is, in effect, a snapshot. Once taken, it is frozen in time. Yet the audit profession is in the early stages of significant and essential change, as it moves towards a culture-based approach. The Financial Reporting Council’s regulatory approach is also adapting to take an assertive supervision and improvement approach to culture, using our ‘four faces’ framework, and this will continue to evolve as our knowledge and maturity increase. ... (cont)