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Our Financial Reporting and Corporate Governance Expert Groups have contributed to our response to the FRC's consultation – Exposure Draft: Guidance on the Going Concern Basis of Accounting and Reporting on Solvency and Liquidity Risks Guidance for companies that do not apply the UK Corporate Governance Code.

We welcomed the FRC's initiative to gather views and highlighted where the guidance provides good practical examples as well as some of the areas where we believe some improvements could be made.

Click here to download the response (pdf)

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