The fiduciary standard is one of the most important sets of rules where the legal and financial professions intersect. While a fiduciary standard calls for upholding a high ethical and legal standard ...

THE FINANCIAL Reporting Council has started a consultation which could change the definition of stewardship in the UK. As part of a series of proposed revisions to the Stewardship Code, the FRC said ...

The Association of Chartered Certified Accountants (ACCA) in the UK has called on the Financial Reporting Council (FRC) to uphold robust sustainability commitments in the UK Stewardship Code. In light ...

THE WAY going concern is assessed for stewardship and accounting purposes is to be clarified as part of wider changes to how companies and auditors disclose risks in annual reports, in reforms ...

As part of a series of proposed revisions to the Stewardship Code, the FRC said there is "confusion" over what ‘stewardship' means and hopes to "clarify what is meant by stewardship, its purpose an ...