The UK regulator plans to ensure the countries
codes and standards remain fit for purpose as one of its top
priorities in the next two years.
The plan is part of the Financial Reporting
Council’s (FRC) Draft Plan & Budget 2012/13, which is
now open for consultation.
The FRC’s other proposed objectives
include:
- Revising the wording in the Corporate
Governance Code with regards to diversity and building on the
Stewardship Code to further strengthen the quality of investor
engagement; - Providing clarification of the countries’
codes and standards in the EU and internationally; - Continuing to work with the Department for
Business particularly concerning the policies of the EU on
governance and audit to serve the interests of
investors; - Introducing the new UK GAAP after the
completion of final consultations, with a view to it coming into
effect in 2015; - Reinforcing the effectiveness of its
monitoring, oversight and disciplinary work ensuring it is
responsive to emerging risks, joined up, transparent and
proportionate; - Reviewing the scope of its work further and
enhance the speed and effectiveness of its disciplinary work, as
well as by reviewing sanctions; and, - Continuing to review the risks associated
with concentration in the UK audit market, including issues
identified by the Competition Commission as a result of its current
investigation into the market for statutory audit services.
The FRC said its budget for core operating
costs for 2012/2013 will be £400,000 ($630,098) about 3% lower than
anticipated due to government spending cuts in 2010. However, it
does not expect this to be offset by an increase in the levy
charged to publicly traded companies, insurance companies and
pension schemes.
The deadline for comment on the consultation
is 13 April 2012.