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  • Why it’s time boards faced up to the corporate culture challenge

    January 11, 2015

    CULTURE in UK business came under the spotlight in 2014, as executive remuneration, market manipulation, supplier arrangements and so on drew comment and criticism. Where does the responsibility lie for ensuring ethical corporate behaviour, and who is accountable when culture is found to be at fault? The Financial Reporting Council’s (FRC) 2014 revision of the [...]

  • Tesco profit overstatement: PwC faces double investigation by accountancy watchdog FRC

    December 22, 2014

    The Financial Reporting Council (FRC), the regulator for the UK’s accountancy industry, yesterday announced it was launching two separate investigations into the activities of professional services giant PwC. The probes will look into the book-keeping role played by the Big Four accountant in recent scandals involving UK supermarket chain Tesco and banking monolith Barclays. In [...]

  • Tesco faces investigation by Financial Reporting Council over profit blackhole

    December 22, 2014

    Tesco is facing an investigation by another City regulator over its auditing practices which have come under scrutiny following the revelation of a £263m profit blackhole. The Financial Reporting Council (FRC) will look at the “preparation, approval and audit” of Tesco’s financial statements for the last three financial years stretching back to 2012. The investigation will [...]

  • Watchdog to shame worst bank auditors

    December 1, 2014

    THREE banks and three auditors have failed a set of tests set by the Financial Reporting Council (FRC), which reviewed their audits, it said today. The audit watchdog fears banks are failing to consistently measure and report loan-loss provisions. Four of the seven auditors reviewed have improved the quality of their work, making sure they [...]

  • Tesco share price rises as it confirms Serious Fraud Office has launched a criminal investigation

    October 29, 2014

    The Serious Fraud Office has launched a formal criminal investigation into accounting errors at Tesco which led to a £263m profit black hole. Despite that, shares rose 2.6 per cent in mid-afternoon trading. The SFO had previously said it was “following developments at Tesco with interest” after the supermarket’s profit overstatement was first revealed in [...]

  • Tesco sheds three more executives in wake of profit overstatement

    October 14, 2014

    Tesco has asked three non-executive directors to leave the company, taking the total number of departures in less than a month since it revealed a £250m black hole in its profit to eight.  The supermarket said in a statement: "We have asked three employees to step aside to facilitate the investigation into the potential overstatement [...]

  • Tesco share price continues slump as Financial Reporting Council says it’s “closely monitoring” the situation

    September 24, 2014

    The UK’s accounting regulator is keeping an eye on Tesco’s investigation into accounting errors which has caused more than £2bn to be wiped off its shares in the past two days. The Financial Reporting Council (FRC) said this morning it is "monitoring the situation closely" after Tesco’s announcement on Monday that it overstated profit estimates [...]

  • Directors fear Financial Reporting Council future risks behaviour code: “Companies do not have crystal balls”

    September 16, 2014

    Executives risk being punished under new guidelines for simply failing to have perfect knowledge of the future, the Institute of Directors (IoD) warned this morning. The Financial Reporting Council (FRC) wants bosses to give investors a fuller account of possible risks facing their company over the years ahead. The aim is to promote long-term thinking. “This [...]

  • Investors come first in the new corporate governance code

    September 3, 2014

    THE latest version of the UK Corporate Governance Code will be launched by the Financial Reporting Council (FRC) this month. Setting the standards for good governance, companies with a premium listing must report on their compliance with the Code, but many others adhere to it to demonstrate to investors their commitment to best practice. The [...]

  • ACCA Comment: For women in business, small steps are no longer enough

    July 16, 2014

      We must fire on all cylinders for gender equality to happen.   As an analogy for the barrier women face to career progression, the glass ceiling has been around for so long that it seems unusually robust for something supposedly so fragile. Yes, more women are breaking into the higher echelons of business and [...]

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