FCA announces moratorium on the publication of preliminary accounts

The FCA announced on 21 March 2020 that it is writing to companies intending to publish preliminary financial statements in the next few days to delay their planned publications.

With listed companies and the audit profession facing unprecedented practical challenges because of coronavirus, the FCA believes that the practice of issuing preliminary financial statements in advance of the full audited financial statements is adding unnecessarily to the pressure on companies and auditors. The FCA has strongly requested that all listed companies observe a moratorium on the publication of preliminary financial statements for at least two weeks.

Further details on the scope of this announcement are available on the FCA website.

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