Financial reporting requirements

Author: Sarah Hawes, James Kirk (

Categories: Financial Reporting
Tags: Companies Act 2006, Corporate Governance Code, institutional investor guidance
Financial reporting is a long procedure. In this TV show Sarah Hawes discusses complex process of disclosure for directors.

Financial reporting follows multiple legislations

It is complicated because of the number of places that company secretaries, directors, or other advisors need to look to, to find all of the various requirements. For example to prepare what needs to go in an annual report about directors you are going to need to look in, as a minimum, in the Companies Act 2006, the relevant secondary legislation made under that act, the corporate governance code and the institutional investor guidance. There isn’t an easy one place to look and these are all the things you need to put in and then it’s tick tick it’s done.   If you are interested in financial reporting look out for more Inside Finance TV shows from finance experts like Sarah Hawes.
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