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By All Accounts

Exploring corporate reporting trends to help you navigate our changing profession.

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Using AI in corporate reporting: cautious adoption while managing risks

From drafting disclosures to analysing competitors’ annual reports, AI is beginning to change how corporate reporting teams work. Marie Claire Tabone, Project Director at the Financial Reporting Council, shares insights from their recent research into AI adoption in corporate reporting, highlighting both the opportunities and the continuing importance of human judgement.
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A closer look at the changes to UK GAAP affecting small entities

Small entities reporting under Section 1A of FRS 102 face several new requirements following the Periodic Review 2024 amendments. Beyond the accounting changes for revenue and leases, we take a closer look at the revised disclosure requirements.
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UKEB five years in: ‘we’re blessed – investors are engaged’

Paul Lee, Chair of the UK Endorsement Board, discusses its achievements since its 2021 inception, and its priorities over the next five years.
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Bringing leases on balance sheet: common pitfalls and issues

With the changes to lease accounting under FRS 102 now effective, this article, prepared by ICAEW’s Technical Advisory Service and Corporate Reporting Faculty, highlights some of the common practical issues preparers encounter on initial application.
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ISSB at five: building a global language for sustainability reporting

As the International Sustainability Standards Board marks its fifth anniversary, Vice-Chair Sue Lloyd reflects on the progress made in establishing a global baseline for sustainability-related financial disclosures, the challenges of implementation and the priorities that will shape the future.
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Modernising corporate reporting: an introduction

With the UK government focusing on modernising corporate reporting, Sally Baker, ICAEW’s Corporate Reporting & Governance Director, sets out its plans, clarifying what happened to the non-financial reporting review and explaining how ICAEW members’ views will influence changes.
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Daily bulletin highlights

UK government pauses profit and loss filing but sticks with software-only filing
  • 05 Nov 2026
Companies House will pause the introduction of small companies and micro-entities filing profit and loss accounts while the government considers alternative options to simplify filing processes. The government reconfirms its commitment to mandatory software-only filing of accounts and other planned reforms for 1 April 2028.
MCR – the big questions
  • 14 Oct 2026
Hear exclusively from the Department for Business, Innovation Science and Trade on the government's plans for Modernising Corporate Reporting.
Reporting quality continues to improve in 2025/2026
  • 05 Oct 2026
The latest Annual Review of Corporate Reporting by the Financial Reporting Council shows a further reduction in reviews raising substantive questions and a shrinking of the quality gap between FTSE 350 reporting and those of other companies.
What is the FRC’s Corporate Reporting Review?
  • 21 Sep 2026
In addition to its monitoring responsibilities, the FRC’s Corporate Reporting Review (CRR) function plays an important role in improving the quality, clarity and credibility of UK corporate reporting.
Modernising corporate reporting: your chance to shape the future
  • 17 Sep 2026
The government’s plans to simplify the UK’s corporate reporting regime are the most significant in a generation and cover almost every aspect of the annual report. ICAEW is urging members to share their views and help shape what the rules will look like.
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The archives

Browse corporate reporting news and opinion from 2022 and earlier, in the form of the 'By All Accounts' magazine.

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