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Brexit and financial reporting

The UK Brexit transition period ended on 31 December 2020. New rules apply from 1 January 2021. This page brings together guidance and news from ICAEW, as well as externally-produced resources providing practical information on financial and corporate reporting.

Need to know

Latest news and insights

UK-adopted IFRS: what will it look like?

10 March 2020: IFRS as adopted by the UK will replace its EU counterpart when the Brexit transition period ends on 31 December. Will this mean significant change for companies currently preparing accounts under EU-adopted IFRS?

Guides and FAQs

UK-adopted IFRS: what will it look like?

10 March 2020: IFRS as adopted by the UK will replace its EU counterpart when the Brexit transition period ends on 31 December. Will this mean significant change for companies currently preparing accounts under EU-adopted IFRS?

External resources

UK accounting and audit framework from 1 January 2021

Letters issued by BEIS and the FRC in November 2020 to the accounting and audit sectors setting out changes to the UK's corporate reporting framework at the end of the transition period.

The Impact of EU Exit

Documents from the FRC and government on auditing and accounting during and after the transition period. It includes links to legislation and information for EEA based organisations transferring personal data to the FRC.

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