In an end-of-year letter to audit committee chairs and finance directors, chief executive Sir Jon Thompson is reminding them to consider the FRC’s view on key matters as they prepare for the 2019/20 financial reporting season.

This year, the FRC is placing particular emphasis on recent changes to reporting requirements designed to address broader matters of concern to investors and other stakeholders which will require consideration by Boards when preparing their next report and accounts.

A copy of the letter can be viewed here.