Publications

Instrument of Delegation (Audit Regulation 2020)

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

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The Financial Reporting Council (FRC) of Nigeria is a federal government agency established by the Financial Reporting Council of Nigeria Act, No. 6, 2011(as amended). It is under the supervision of the Federal Ministry of Industry, Trade and Investment.

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