Audit assurance publications

Forward-looking information

23/11/16

This report, drawing on the findings of our 2016 survey of investors and CEOs and our review of FTSE 350 annual reports, offers insights recommendations and practical guidance.

Reporting your business model

26/10/16

The need for companies to clearly articulate their business model is undeniable. Yet in the complex and dynamic world of today, many companies struggle with how to articulate their purpose, demonstrate how they create value, their resilience to change, and the quality and sustainability of the business and its performance.

FTSE 350 Reporting Trends 2016

14/09/16

In this year’s review you’ll find a snapshot of the FTSE 350 reporting landscape along with ongoing challenges and emerging trends in corporate reporting.

Tackling risk reporting – Practical suggestions, positive thinking

09/09/16

Risk reporting remains a challenging area. Companies tell us that their priority is to avoid giving away anything that is too commercially prejudicial and that the rewards of breaking free from the pack are just not there.

Tackling the viability statement: practical suggestions, positive thinking – An update

26/08/16

Our new guide is an update of our previous document now that issuers have reported against the 2014 UK Corporate Governance Code for the first time.

Accounting briefing

25/08/16

PwC’s quarterly technical update on recent developments and topical issues in UK GAAP.

Manual of accounting - Interim and preliminary reporting for the UK 2016

07/06/16

Manual of accounting - Interim and preliminary reporting for the UK 2016

An alternative picture of performance: Alternative Performance Measure reporting practices in the FTSE 100

03/02/16

Alternative Performance Measures (or APMs) are deeply integrated in UK corporate reporting. Mindful of this fact, we set out to explore how widely APMs are used and what’s being adjusted by companies.

Tackling the viability statement: practical suggestions, positive thinking

27/01/16

Our new guide aims to make some practical suggestions about how to tackle the viability statement by providing an illustrative draft statement with commentary based on our experience so far.

The Revolution in Audit Reports

23/09/15

There has been revolutionary change in audit reports in the last 2 years. The reports are now insightful, informative and a valuable tool for shareholders to engage with the directors and audit committees and for explaining the mystery behind much of what the auditor does. We fully support and embrace the extended audit reports and will continue to work hard to make our reports as useful and interesting as they can be. This is not the end of the story.

2015 Information security breaches survey

11/08/15

We have been commissioned by the Department for Business, Innovation and Skills (BIS) to survey companies across the UK on cyber security incidents and emerging trends. This survey aimed to provide greater awareness amongst UK business of the risks, insights on how companies are mitigating those risks (or not) and key trends.

Implementing the 2014 Code: tackling the disclosure challenge

20/05/15

Our guide ‘Implementing the 2014 Code – Tackling the disclosure challenge’ looks at the Code provisions and the FRC guidance and explains how companies should report in practice.

New iXBRL taxonomies

30/03/15

HMRC has new rules and taxonomies for the iXBRL tagging of financial statements from 1 April 2015.

Auditor view webcast: Materiality

19/02/15

PwC audit partners explain what materiality means in an audit and how it works in practice.

Auditor view webcast: Risk assessment

19/02/15

PwC audit partners explain what risk assessment means in an audit and how it works in practice

Auditor view webcast: Scoping and testing

19/02/15

PwC audit partners explain what materiality means in an audit and how it works in practice.

How PwC used an advocate network to grow adoption and success of Spark

06/02/15

PwC was selected as a case study for the Digital Workplace Group (DWG)’s members-only report entitled ‘Change management for the intranet and digital workplace: bringing the organization with you’.

UK Corporate Governance Code: understanding and assessing culture

30/11/14

UK Corporate Governance Code: understanding and assessing culture. 5 key questions to consider.

What is Internal Audit’s role in assessing culture and behaviour?

30/11/14

Organisational culture touches everything we see, hear, do in our jobs - organisations should not just want to be monitoring it from a regulatory or professional body standpoint, but rather as common sense, of understanding what drives the behaviour and decisions of the organisation.

Audit Reform: practical guidance for UK implementation

13/11/14

Impact of audit reform legislation and CMA Order on mandatory audit firm rotation, tenders and non-audit services.

Treasury shown in a new light: global treasury survey 2014

31/10/14

Since the financial crisis of 2008, the role and responsibility of treasury and treasurers has transformed considerably. The crisis put liquidity and risk – and therefore the critical role of treasury – firmly into the spotlight and treasurers were seen in a new light by the board and others throughout the organisation. Our ‘Treasury shown in a new light: 2014 global treasury survey’ looks at how treasury teams expanded their influence more widely across the organisation, getting closer to the business operations and allowing them to move on from the historical transactional focus on producing data, to bring more value-added insight into the risks facing the business.

Significant upturn in Audit tenders across FTSE 350

17/08/14

Businesses across the FTSE350 are tendering and switching auditors and this is in advance of new EU rules

UK Corporate Governance Code: Raising the bar on risk management

30/07/14

For boards, the incentive to become resilient goes well beyond merely avoiding disaster and complying with the FRC UK Governance code. Companies that are confident in their risk management have the confidence to be more enterprising and entrepreneurial, thereby not only identifying risks but also seizing opportunities.

Payright

27/04/14

Payright - PwC’s UK centre of excellence for payroll services.

The 2014 UK Corporate Governance Code

30/03/14

The 2014 update to the corporate governance code came into effect on October 1 2014. But how are companies responding – are they ready? Our video series aims to help you make sure that your risk management systems and controls as well as your corporate reporting are up to scratch.

The 2014 UK Corporate Governance Code: are you ready?

30/03/14

Insights on the 2014 corporate governance code: viability, principal risks, risk monitoring and internal control.

Resilience for a long and prosperous future

17/03/14

Chief executives are under constant pressure from an ever-changing risk landscape as well as the new FRC UK Corporate Governance Code. Yet many businesses lack the capabilities and tools needed to make their investments in resilience effective in the long term.

Roads to resilience: building dynamic approaches to risk to achieve future success

17/03/14

For boards, the incentive to become resilient goes well beyond merely avoiding disaster and complying with the FRC UK governance code. Companies that are confident in their risk management have the confidence to be more enterprising and entrepreneurial, thereby not only identifying risks but also seizing opportunities.

‘Auditor view’ construction

16/02/14

Auditing a construction company presents a number of risks and challenges. What are the key areas of focus for auditors in the UK business services sector this year end?

‘Auditor view’ shipping

16/02/14

The audit of entities in the shipping sector presents a number of challenges. But what in particular are auditors likely to focus on at this year end?