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・ Financial Planning Association
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Financial Reporting Council
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Financial Reporting Council : ウィキペディア英語版
Financial Reporting Council
The Financial Reporting Council (FRC) is the UK's and the Republic of Ireland's independent regulator responsible for promoting high quality corporate governance and reporting to foster investment.
==Structure==
The FRC is a company limited by guarantee, partly funded by government and the industry and its board of directors is appointed by the Secretary of State for Business, Innovation and Skills. It and its subsidiaries play crucial roles in the oversight and development of corporate governance standards in the UK and the Republic of Ireland, such as the UK Corporate Governance Code and standards for the accounting industry.
The FRC board is supported by three committees:
* the Codes & Standards Committee
* the Executive Committee
* the Conduct Committe
The Codes and Standards Committee advise the FRC board on matters relating to codes, standard-setting and policy questions, through its Accounting, Actuarial and Audit & Assurance Councils (formerly Audit Practices Board). The Conduct Committee advise the FRC Board in matters relating to conduct activities to promote high-quality corporate reporting, including monitoring, oversight, investigative and disciplinary functions, through its Monitoring Committee and Case Management Committee. The Executive Committee will support the Board by advising on strategic issues and providing day-to-day oversight of the work of the FRC.〔(【引用サイトリンク】 url=http://www.frc.org.uk/About-the-FRC/FRC-structure.aspx )

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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