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UK – FRC highlights areas for improvement in company reporting

The Financial Reporting Council has published an open letter to audit committee chairs and finance directors highlighting areas to consider in relation to narrative and financial reporting. The letter reflects findings from the FRC's routine monitoring work, recent thematic reviews and topical areas of focus, including environmental issues. Further information on all these areas is given in the FRC's annual review of corporate reporting 2018/19 and technical findings 2018/19. Narrative reporti