FRC Annual Review of Corporate Reporting 2025/2026
The FRC has published its Annual Review of Corporate Reporting 2025/26. The review found that the quality of corporate reporting by FTSE 350 companies has been maintained, while the gap in quality between larger listed companies and other companies is narrowing. The proportion of FRC reviews leading to substantive enquiry letters also fell for the second consecutive year, reflecting a positive trend in reporting quality across the FRC’s risk-based sample.
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