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15 July 2019

Thinking outside the SOX: Let's talk about scoping

By Jerome Donny It is this time of the year when companies focus on SOX scoping. I received several requests from clients over the past weeks asking about guidance about scoping, so I would like to share some thoughts. Assuming you have already mapped your financial statements to the right...

08 July 2019

With new reporting requirements on stakeholders just around the corner, how prepared are companies?

By Gurpreet Kaur As soon as annual reports start to be published each reporting season there’s a rush in our team to review them to see what the latest trends are. This year was no exception and our eyes were eagerly looking for innovative ways companies brought the stakeholder agenda...

21 June 2019

Thinking outside the SOX: Why it is important to document your review

By Jerome Donny When I talk to my clients one question keeps on coming back: “Why are my auditors always asking me for evidence of my review?”. Before I try to respond to this (very good) question, let’s take a step back. Review controls are very common in any SOX...

21 May 2019

Changes in insurance accounting: the road to implementation

The way of progress is neither swift nor easy.” Marie Curie could have been talking about changes in insurance accounting today. With significant regulatory changes around the International Financial Reporting Standards (IFRS) taking place, meeting the new rules will be a huge task for businesses.

14 May 2019

Thinking outside the SOX: 5 things I learned from successful SOX rationalisation

By Jerome Donny Yes I know! Sarbanes-Oxley has been implemented in 2002 so why do we need another blog about it!? Well simply because I continue to see plenty of opportunities to make SOX programmes more efficient and valuable for all stakeholders. Most SOX programmes are the result of layers...

12 February 2019

Three must-include themes in your 2019 corporate reporting

By Richard Haig, Corporate Reporting Manager Somehow we are already in February of 2019 and as the corporate reporting season starts to heat up and the team here at PwC prepares to delve into the large number of reports that will land over the next few months, I begin to...

07 January 2019

Happy New Year 2019!

By Mark O'Sullivan, Director of Corporate Reporting Happy New Year! Basking in a post festive glow of excess it’s time to look to the year ahead and what the future holds for reporting. During the last few months of 2018 it sometimes felt like we were operating in limbo. While...

13 November 2018

Risk management implications of the 2018 Code

By James Smither, Governance, Risk and Compliance at PwC It would be easy to see the revised UK Corporate Governance Code as being much less significant for risk and risk management than the 2014 version of the Code. After all, the 2014 Code and the FRC Guidance on risk management,...

17 April 2018

Stakeholders - your time has come?

By Elaine Forrest, Corporate Reporting Specialist at PwC My colleagues and I are well into the period of the year where we have our heads buried in annual reports keeping an eye on the latest reporting trends. This year has seen the arrival of the new non-financial reporting regulations and...

04 April 2018

Corporate governance reporting - major change is on the way

Insights on reporting in the FTSE 350 by John Patterson, corporate governance specialist at PwC The 2017 Building Public Trust Award for Corporate Governance Reporting showed there is some very good governance reporting in the FTSE 350, but it also confirmed that there is a relatively small group of companies...