Publications - FRC

Financial Reporting Council of Nigeria

Stakeholders Engagement on ISSB’s Proposed Targeted Amendment on IFRS S2 – Climate-Related Disclosures

Stakeholders Engagement on ISSB’s Proposed Targeted Amendment on IFRS S2 – Climate-Related Disclosures

June 23, 2025

FRC Engages Nigerian Governors’ Forum on Draft Nigeria Public Sector Governance Code

FRC Engages Nigerian Governors’ Forum on Draft Nigeria Public Sector Governance Code

May 29, 2025

FRC Pays Courtesy Visit to NJC, Presents Draft Nigeria Public Sector Governance Code

FRC Pays Courtesy Visit to NJC, Presents Draft Nigeria Public Sector Governance Code

May 28, 2025

PUBLIC NOTICE: Extension of Closing Date for NAPR 2025 Exposure Period

PUBLIC NOTICE: Extension of Closing Date for NAPR 2025 Exposure Period

May 26, 2025

Financial Reporting Council of Nigeria

Publications

Instrument of Delegation (Audit Regulation 2020)

FRC Guidance on Assurance Engagement Report on Internal Control Over Financial Reporting (ICFR)

Guidance on Management Report on Internal Control Over Financial Reporting

Facts about the Defunct NASB

Financial Reporting Council - Audit Regulation 2020

Registration Guideline

Nigerian Code of Corporate Governance 2018

SME Corporate Governance Guidelines 2024

Board Activities

Inspection Guidelines 2014

Council Rule

Business Facilitation Manual