Corporate Reporting

IAASA Observations on Corporate Reporting Issues

IAASA has published its annual observations on selected corporate reporting issues for years ending on or after 31 December 2026 (PDF, 683 KB). The observations highlight key matters for management, audit committees and auditors to consider when preparing, approving and auditing financial reports and sustainability statements.

UK Proposed Reforms to Corporate Reporting

The UK government is consulting on wide-ranging reforms to the UK’s corporate reporting framework (PDF, 751 KB), including a clearer investor and creditor focus, a possible solvency-based distributions regime, simplified company categories and audit requirements, streamlined governance and remuneration reporting and greater digitisation of annual reports, shareholder communications and AGMs. Although primarily relevant to UK-incorporated companies, the proposals may indicate the future direction of UK reporting reform and provide a useful comparator for Irish and EU developments. The consultation closes on 30 November 2026. Separately, the FRC has published its annual review of corporate reporting for 2025/2026.