The 72 FPPP criteria
Nine areas, each mapped to the UK Listing Rules and to the illustrative objectives in ICAEW TECH 14/14CFF Appendix 1. Gate items are the ones a sponsor cannot give the FPPP opinion without.
FPPP v1 (UKLR, 2026) · rules current as of 2026-08-28
Directors' risk assessment of FPP
ICAEW §A · 9 criteriaWhether the directors can identify and manage the risks that bear on the group's financial position and prospects — and have written that assessment down.
Risk management framework
In free scanCompliance & RiskA formal Risk Management Framework must be documented, describing the overall approach to identifying, assessing, and mitigating risk.
Должна быть документально оформлена формальная система управления рисками, описывающая общий подход к выявлению, оценке и снижению рисков.
What discharges it
framework document — Sets out how risks are identified, assessed, owned, mitigated and escalated, and on what cycle the process itself is reviewed.board approved
Group risk register
In free scanCompliance & RiskA Group Risk Matrix must exist and be updated periodically to reflect current risks.
Должна существовать матрица рисков Группы, регулярно обновляемая для отражения актуальных рисков.
What discharges it
register — A current group risk register giving, for each risk, likelihood, financial impact, owner and mitigation.no older than 6 months
Risk categories covered
Compliance & RiskRisk identification process must cover: operational, financial, strategic, regulatory, and climate-related (TCFD - Task Force on Climate-related Financial Disclosures) risks.
Процесс выявления рисков должен охватывать операционные, финансовые, стратегические, регуляторные и климатические риски (TCFD — Рабочая группа по вопросам раскрытия финансовой информации, связанной с климатом).
What discharges it
register — Each of the five categories is represented by at least one identified risk, and the register shows which category each risk belongs to.
Risk assessment methodology
Compliance & RiskA risk assessment methodology must be documented — showing how likelihood and financial impact of each risk is assessed.
Должна быть задокументирована методология оценки рисков, показывающая, как оцениваются вероятность и финансовое воздействие каждого риска.
What discharges it
process document — Defines the likelihood and financial-impact scales, the thresholds between them, and how a combined rating is derived.
Risk owners
Compliance & RiskRisk owners must be formally assigned for each identified risk.
Для каждого выявленного риска должны быть официально назначены владельцы рисков.
What discharges it
register — Every risk names an accountable individual.named owner
Mitigation actions
Compliance & RiskMitigation actions must be developed, documented, and monitored for each risk.
Для каждого риска должны быть разработаны, задокументированы и отслеживаться меры по его снижению.
What discharges it
register — Each risk carries mitigating actions with a status and a review date.must have operated: Two consecutive versions of the register showing action statuses changing.
Board and committee challenge
Compliance & RiskThe Board and Audit & Risk Committee must have a formal process for reviewing and challenging the risk management process.
Совет директоров и Комитет по аудиту и рискам должны иметь формальный процесс рассмотрения и критической оценки системы управления рисками.
What discharges it
committee minutes — Minutes record the committee reviewing the risk register and challenging management on it — not merely receiving it.no older than 12 months
FPP-relevant risk factors
Compliance & RiskRisk factors specifically relevant to financial position and prospects must be identified and linked to FPP procedures.
Риски, непосредственно влияющие на финансовое положение и перспективы, должны быть выявлены и увязаны с процедурами ФПП.
What discharges it
register — Risks bearing on financial position and prospects are marked as such and each maps to the named procedure that addresses it.
Directors' FPPP risk assessment
GateIn free scanBoard / Company SecretaryThe directors' risk assessment must explicitly identify, assess, and consider risks relating to each of the following seven areas: (i) high-level reporting environment, (ii) forecasting and budgeting, (iii) management reporting framework, (iv) significant transaction complexity and potential financial exposure or risk, (v) strategic projects and initiatives, (vi) financial accounting and reporting, and (vii) the IT environment — and document how FPP procedures address those risks.
Оценка рисков директорами должна прямо выявлять, оценивать и учитывать риски по каждой из следующих семи областей: (i) общая среда финансовой отчетности, (ii) прогнозирование и бюджетирование, (iii) система управленческой отчетности, (iv) сложность существенных сделок и потенциальные финансовые риски, (v) стратегические проекты и инициативы, (vi) финансовый учет и отчетность, (vii) ИТ-среда — с документальным описанием того, как процедуры ФПП покрывают эти риски.
What discharges it
framework document — A single directors' FPPP risk assessment addressing each of the seven areas by name, and stating for each the procedures relied upon.board approved
High-level reporting environment
ICAEW §B · 11 criteriaThe governance structure, the people and the control environment underneath financial reporting: board and committees, the finance function, internal control, internal and external audit.
Board skills matrix
Board / Company SecretaryBoard composition must include members with relevant financial and industry-specific skills — documented in a Board Skills Matrix.
В состав Совета директоров должны входить члены с соответствующими финансовыми и отраслевыми компетенциями, что должно быть отражено в матрице компетенций Совета директоров.
What discharges it
matrix — Maps each director against financial and sector-specific skills, and identifies the gaps the nomination committee is recruiting against.
Committee terms of reference
GateIn free scanBoard / Company SecretaryFormal written Terms of Reference must be in place for: Audit & Risk Committee, Remuneration and Nomination Committees.
Должны быть утверждены официальные письменные положения (Terms of Reference) для Комитета по аудиту и рискам, Комитета по вознаграждениям и Комитета по назначениям.
What discharges it
terms of reference — Signed terms of reference for each of the three committees, stating composition, independence requirements, quorum and delegated authority.board approved
ICFR framework
GateIn free scanCompliance & RiskA documented Internal Control over Financial Reporting (ICFR) framework must exist.
Должна существовать задокументированная система внутреннего контроля над финансовой отчетностью (ICFR).
What discharges it
framework document — Identifies the key financial reporting controls, names a control owner for each, and states how design and operating effectiveness are assessed and on what cycle.
Delegation of authority
In free scanCFO / FinanceA Delegation of Authority (DoA) matrix must be in place showing approval limits for procurement, payments, and commitments — embedded in financial systems.
Должна быть внедрена матрица делегирования полномочий (DoA) с указанием лимитов согласования по закупкам, платежам и обязательствам, интегрированная в финансовые системы.
What discharges it
matrix — Approval limits for procurement, payments and commitments, by role and value band.board approved · must have operated: System configuration or a workflow export showing the same limits enforced in the ERP, not only on paper.
Finance function resourcing
In free scanCFO / FinanceThe finance function must be adequately staffed with qualified personnel, evidenced by a documented organisational chart covering roles, reporting lines, and responsibilities from the CFO to key accounting staff.
Финансовая функция должна быть укомплектована квалифицированным персоналом в достаточном количестве, что подтверждается документально оформленной организационной структурой с описанием ролей, линий подчинения и обязанностей — от финансового директора до ключевых сотрудников бухгалтерии.
What discharges it
org chart — Roles, reporting lines and responsibilities from the CFO to key accounting staff, with qualifications shown and vacancies marked.
Whistleblowing policy
Compliance & RiskA whistleblowing policy and escalation procedure must be formally documented and communicated to all staff.
Политика информирования о нарушениях и процедура эскалации должны быть официально задокументированы и доведены до сведения всех сотрудников.
What discharges it
policy — Names the reporting channel, protects the reporter from retaliation, and states how reports are escalated, investigated and tracked to conclusion.board approved · must have operated: Evidence of communication to staff — intranet posting, induction pack or training record.
Control deficiency remediation
Compliance & RiskA process for identifying, reporting, and remediating internal control deficiencies must be in place and documented.
Должен быть внедрен и задокументирован процесс выявления, доведения до сведения и устранения недостатков системы внутреннего контроля.
What discharges it
process document — States how deficiencies are logged, rated for severity, communicated, assigned and cleared, with timescales and an escalation threshold to the audit committee.
Internal audit
In free scanInternal AuditAn internal audit function must exist — or its absence must be formally explained with compensating controls documented.
Должна существовать функция внутреннего аудита — либо ее отсутствие должно быть формально обосновано с документальным описанием компенсирующих контролей.
What discharges it
terms of reference — An internal audit charter and annual plan approved by the audit committee — or, where there is no function, a board-approved explanation naming the compensating controls relied upon.board approved
External audit recommendations
CFO / FinanceA process for handling and implementing recommendations from external auditors must be documented.
Должен быть задокументирован процесс рассмотрения и внедрения рекомендаций внешних аудиторов.
What discharges it
process document — States how management-letter points are assigned, tracked and reported to the audit committee, with the current status of open points available.
Accounting records
CFO / FinanceAccounting records must be maintained up to date and capable of producing timely management information.
Учетные записи должны вестись в актуальном состоянии и обеспечивать возможность своевременного формирования управленческой информации.
What discharges it
management accounts — Records support production of management information within the stated close timetable.must have operated: The last three months' close, showing the date each pack was actually issued.
Statutory-to-management reconciliation
CFO / FinanceA process for reconciling the statutory financial position with management accounts must be formally documented.
Процесс сверки статутарного финансового положения с управленческой отчетностью должен быть формально задокументирован.
What discharges it
process document — A documented reconciliation between the management accounts and the statutory IFRS position, with the bridge for the most recent period retained and explained.
Forecasting and budgeting
ICAEW §C · 8 criteriaWhether the group can forecast well enough to manage market expectations and support a working capital statement — the one area where the evidence is a model, not a document.
Annual budgeting process
In free scanCFO / FinanceA documented annual budgeting process must exist — from assumption-setting through to final Board approval.
Должен существовать задокументированный процесс годового бюджетирования — от формирования допущений до окончательного утверждения Советом директоров.
What discharges it
process document — Sets out the budget cycle with dates, responsibilities, the assumption-setting step, the challenge and iteration stages, and the board approval point.
Controlled financial model
GateIn free scanCFO / FinanceA financial model must exist with clearly documented logic, assumptions, and version control.
Должна существовать финансовая модель с четко задокументированной логикой, допущениями и контролем версий.
What discharges it
financial model — A single controlled master version, with an assumptions sheet, a change log, and the model's logic documented well enough for a reviewer to follow a number from driver to output.named owner
Re-forecasting
CFO / FinanceA re-forecasting process must be in place that responds to actual performance and changing business conditions.
Должен быть внедрен процесс перепрогнозирования, реагирующий на фактические результаты и изменение условий деятельности.
What discharges it
process document — States the re-forecast cadence and the triggers for an out-of-cycle re-forecast, and shows how actuals feed back into the model.must have operated: The two most recent re-forecasts and what changed between them.
Sensitivity and scenario analysis
In free scanCFO / FinanceSensitivity and scenario analysis procedures must be documented, covering key business drivers (e.g. fuel prices, exchange rates, cargo volumes).
Должны быть задокументированы процедуры анализа чувствительности и сценарного анализа, охватывающие ключевые факторы деятельности (например, цены на топливо, валютные курсы, объемы перевозок).
What discharges it
financial model — Downside and upside scenarios run on the declared key drivers, with the mechanics visible in the model rather than pasted in as values.
Variance analysis
In free scanCFO / FinanceA variance analysis process must exist: actual results vs budget vs forecast, with management commentary reviewed by the Board on a timely basis.
Должен существовать процесс анализа отклонений: фактические результаты в сравнении с бюджетом и прогнозом, с комментариями руководства, рассматриваемыми Советом директоров в установленные сроки.
What discharges it
report pack — Actual against budget and against forecast, with written explanation of material variances in both directions, in a pack the board demonstrably received.no older than 3 months
Board approval of the budget
CFO / FinanceBudgets and forecasts must be formally reviewed and approved by senior management and the Board before the start of each financial period.
Бюджеты и прогнозы должны официально рассматриваться и утверждаться высшим руководством и Советом директоров до начала каждого финансового периода.
What discharges it
board minutes — Board approval of the budget recorded on a date before the start of the financial period it covers.board approved
Analyst forecasts and market expectations
Investor RelationsA process for monitoring analyst forecasts and managing market expectations must be formally documented.
Должен быть формально задокументирован процесс мониторинга прогнозов аналитиков и управления ожиданиями рынка.
What discharges it
process document — Names who tracks consensus, how the company's own forecast is compared against it, and the threshold at which a trading update or announcement is considered.
Replanning on forecast
StrategyA process for updating plans and reallocating resources based on forecast monitoring must exist.
Должен существовать процесс корректировки планов и перераспределения ресурсов на основе результатов мониторинга прогнозов.
What discharges it
process document — The process itself, plus at least one worked instance where forecast monitoring led to a documented change of plan or reallocation of resource.must have operated: Board or management minutes recording the decision that followed.
Management reporting framework
ICAEW §D · 6 criteriaThe quality, timeliness and content of the financial and operational information the board actually receives — including between reporting dates.
Monthly management accounts
GateIn free scanCFO / FinanceA monthly management accounts pack must be produced covering: P&L, cash flow, balance sheet, working capital, KPIs, and divisional performance reports for each subsidiary.
Должен формироваться ежемесячный пакет управленческой отчетности, включающий отчет о прибылях и убытках, отчет о движении денежных средств, баланс, оборотный капитал, КПЭ и отчеты о результатах по каждой дочерней компании.
What discharges it
management accounts — A monthly pack containing all six elements, with divisional reporting for every entity in the IPO perimeter.per entity
Reporting timetable
In free scanCFO / FinanceThe management accounts pack must be produced to a defined timetable — consistently and on time.
Пакет управленческой отчетности должен формироваться в соответствии с установленным графиком — последовательно и в срок.
What discharges it
process document — A published close calendar, plus the actual issue date of each of the last six packs against it.must have operated: Issue dates for the last six periods, showing whether the calendar was met.
Segment KPIs
StrategyKPIs must be formally defined and documented for each business segment.
КПЭ должны быть формально определены и задокументированы для каждого бизнес-сегмента.
What discharges it
process document — For each segment, each KPI with its formula, data source and owner — and, for any non-IFRS measure, the reconciliation to the nearest IFRS measure.named owner
Out-of-cycle escalation
CFO / FinanceAn escalation procedure must exist for material financial events that occur outside the regular monthly reporting cycle.
Должна существовать процедура эскалации для существенных финансовых событий, происходящих вне регулярного ежемесячного цикла отчетности.
What discharges it
process document — States the materiality threshold, the escalation route to the board, and the timescale — with the link to the inside-information assessment made explicit.
Management-to-IFRS reconciliation
In free scanCFO / FinanceA reconciliation process between management accounts and statutory IFRS accounts must be documented.
Должен быть задокументирован процесс сверки управленческой отчетности со статутарной отчетностью по МСФО.
What discharges it
process document — The documented reconciliation with the most recent bridge retained, showing each reconciling item and who reviewed it.
Board information between dates
Board / Company SecretaryThe Board must receive timely information between periodic reporting dates about any events with a material financial impact.
Совет директоров должен своевременно получать информацию о событиях, оказывающих существенное финансовое влияние, в период между отчетными датами.
What discharges it
board minutes — At least one instance where the board was informed of a material financial event between scheduled reporting dates.must have operated: The minute or circulated note, with its date relative to the event.
ESG, climate and sustainability reporting
ICAEW §A · 9 criteriaProcedures for identifying, managing and reporting environmental, social and governance matters — including how climate risk reaches the risk register, the forecasts and the impairment models.
ESG oversight mandate
In free scanESGBoard-level or committee-level oversight of ESG matters must be formally established — with documented mandate.
Надзор Совета директоров или Комитета по вопросам ESG должен быть формально установлен с документально закрепленными полномочиями.
What discharges it
terms of reference — Review Board and committee Terms of Reference and minutes to confirm formal ESG oversight responsibilities.board approved
Environmental policy
ESGAn environmental management policy must be documented and approved by the Board.
Политика в области экологического менеджмента должна быть зафиксирована в документах и утверждена Советом директоров.
What discharges it
policy — Obtain and review the approved Environmental Policy and evidence of Board approval and implementation across the Group.board approved · per entity
Health and safety policy
ESGA health and safety policy must be documented and implemented across all subsidiaries.
Политика в области охраны труда и техники безопасности должна быть зафиксирована в документах и внедрена во всех дочерних компаниях.
What discharges it
policy — Review the Sustainability policy and H&S policies or procedures where applicable, and confirm their implementation across material operations.per entity
Business ethics and anti-corruption
Compliance & RiskA business ethics and anti-corruption policy must be in place and formally adopted.
Должна быть разработана и официально утверждена политика в области деловой этики и противодействия коррупции.
What discharges it
policy — Review the Code of Ethics, anti-corruption policies and whistleblowing procedures, and evidence of formal approval at each perimeter entity.board approved · per entity
Climate risk in the risk matrix
In free scanESGClimate-related risks — transition and physical — must be formally integrated into the Group Risk Matrix.
Риски, связанные с изменением климата — как переходные, так и физические — должны быть официально включены в матрицу рисков Группы.
What discharges it
register — Review the ESG Risk Matrix and supporting climate risk assessment to confirm inclusion of physical and transition risks.
ESG in forecasts and impairment
CFO / FinanceESG and climate factors must be incorporated into financial forecasts, asset impairment reviews, and the valuation of provisions.
Факторы ESG и климатические факторы должны учитываться при составлении финансовых прогнозов, проведении анализа обесценения активов и оценке размера резервов.
What discharges it
financial model — Review financial forecasts, impairment models and material ESG and climate assumptions.
Climate disclosure data
ESGA process for gathering TCFD-aligned disclosure data must be in place, with defined data owners (TCFD = Task Force on Climate-related Financial Disclosures, Global Framework).
Должен быть внедрен процесс сбора данных для раскрытия информации в соответствии с требованиями TCFD с четким определением лиц, ответственных за данные.
What discharges it
process document — Review ESG data collection procedures, Data Owner assignments, reporting templates and evidence of review controls.named owner
Corporate governance statement
Board / Company SecretaryA corporate governance statement must be prepared for the directors' report, including a description of internal control/risk management systems for financial reporting and a diversity policy (or explanation if none exists).
Для отчета совета директоров необходимо подготовить заявление о корпоративном управлении, включающее описание систем внутреннего контроля и управления рисками в сфере финансовой отчетности, а также политику обеспечения разнообразия (или объяснение в случае ее отсутствия).
What discharges it
process document — Review the draft Corporate Governance Statement against applicable DTR and UK Corporate Governance Code requirements.
Sustainability reporting process
In free scanESGA documented process must exist for preparing the sustainability section of the Annual Report, ensuring compliance with the UK Corporate Governance Code and other applicable ESG-related regulations (including TCFD-aligned disclosures).
Должен существовать задокументированный процесс подготовки раздела годового отчета, посвященного вопросам устойчивого развития, обеспечивающий соблюдение Кодекса корпоративного управления Великобритании и других применимых нормативных требований в области ESG (включая раскрытие информации в соответствии с TCFD).
What discharges it
process document — Review the documented sustainability reporting procedure, reporting calendar, responsibilities, approval controls, and supporting evidence.
Significant transaction complexity
ICAEW §E · 6 criteriaProcedures for transactions carrying significant accounting complexity, financial exposure or risk — including related party transactions, which are where a listing goes wrong quietly.
Significant transaction policy
In free scanLegalA formal written policy for identifying significant transactions must exist — defining what constitutes a significant transaction under UKLR rules.
Должна существовать формальная письменная политика выявления существенных сделок, определяющая, что относится к существенным сделкам согласно Правилам листинга Великобритании (UKLR).
What discharges it
policy — Defines what constitutes a significant transaction, states the class tests applied, and names who performs the assessment and when.board approved
Accounting and tax on complex deals
CFO / FinanceA process for assessing the accounting and tax implications of complex transactions must be documented (M&A - Mergers & Acquisitions, disposals, joint ventures, financial instruments, related-party transactions).
Должен быть задокументирован процесс оценки учетных и налоговых последствий сложных сделок (слияния и поглощения, продажи активов, совместные предприятия, финансовые инструменты, сделки со связанными сторонами).
What discharges it
process document — States who assesses accounting and tax implications, at what point in the transaction, and how the assessment reaches the board before commitment.
External advisor engagement
StrategyA process for engaging and managing external advisors for complex matters must be documented.
Должен быть задокументирован процесс привлечения внешних консультантов по сложным вопросам и управления их работой.
What discharges it
process document — Covers selection, scoping and approval of advisors, and states who is accountable for considering and acting on the advice received.
Transaction approval chain
CFO / FinanceA formal approval process must exist: CFO review → Audit Committee review → Board approval, for significant transactions.
Должен существовать формальный процесс согласования существенных сделок: рассмотрение финансовым директором → рассмотрение Комитетом по аудиту → утверждение Советом директоров.
What discharges it
process document — Sets out the approval sequence with the threshold that triggers each stage.must have operated: Committee and board minutes for the most recent significant transaction, in sequence.
Related-party transactions
In free scanLegalRelated-party transaction procedures must be documented — covering identification, assessment, approval, and disclosure.
Должны быть задокументированы процедуры по сделкам со связанными сторонами, охватывающие выявление, оценку, согласование и раскрытие информации.
What discharges it
register — A maintained related-party register plus the documented procedure covering identification, assessment against the threshold, approval, and disclosure.no older than 6 months
Listing-rule compliance monitoring
LegalCompliance monitoring with UKLR (UK Listing Rules) significant transaction rules must be in place, with exceptions reported to the Board.
Должен быть организован мониторинг соблюдения правил UKLR в отношении существенных сделок с доведением информации об исключениях до Совета директоров.
What discharges it
process document — Names who monitors compliance, on what cycle, and how exceptions are reported to the board.named owner
Strategic projects and initiatives
ICAEW §F · 8 criteriaOversight of the capital projects and initiatives with material financial consequences — appraisal, monitoring, tax, and getting them into the right accounting period.
Investment appraisal
In free scanStrategyAn investment appraisal process must exist for major capital projects — covering strategic fit, financial viability, risk assessment, and Board approval.
Должен существовать процесс оценки инвестиций для крупных капитальных проектов, охватывающий стратегическое соответствие, финансовую состоятельность, оценку рисков и утверждение Советом директоров.
What discharges it
process document — Requires strategic fit, financial viability and risk assessment in every proposal, and names the approval threshold at which the board decides.board approved
Project management framework
StrategyA project management framework must be in place with defined milestones, budgets, timelines, and responsible owners.
Должна быть внедрена система управления проектами с определенными контрольными точками, бюджетами, сроками и ответственными лицами.
What discharges it
framework document — Defines milestones, budget control, timelines and a named owner per project, with the route by which project reporting reaches the board.named owner
CapEx reporting
In free scanCFO / FinanceCapital expenditure reporting must track actual spend and commitments against approved budgets — reported to the Board regularly.
Отчетность по капитальным затратам должна отслеживать фактические расходы и принятые обязательства в сравнении с утвержденными бюджетами и регулярно представляться Совету директоров.
What discharges it
report pack — CapEx reporting showing actual spend AND outstanding commitments against approved budget, in a pack the board received.no older than 3 months
Contractor monitoring
StrategyA contractor and supplier approval and performance monitoring process must be documented.
Должен быть задокументирован процесс одобрения подрядчиков и поставщиков и мониторинга их работы.
What discharges it
process document — Covers approval and onboarding, and states how contractor performance is monitored against the scope and reported.
Asset economic lives
CFO / FinanceA process for measuring and formally assessing the economic lives of assets must exist (aircraft, fleet, logistics infrastructure).
Должен существовать процесс определения и формальной оценки сроков экономической службы активов (воздушные суда, транспортный парк, логистическая инфраструктура).
What discharges it
process document — States how economic lives are set and reviewed, and documents the basis for asset replacement decisions.
Project tax assessment
CFO / FinanceTax implications of strategic projects must be formally assessed and documented before commitment.
Налоговые последствия стратегических проектов должны быть формально оценены и задокументированы до принятия обязательств.
What discharges it
process document — Requires a documented tax assessment before commitment, and names who performs and reviews it.
Project period cut-off
CFO / FinanceA process must exist to ensure strategic project transactions are recorded in the correct accounting period.
Должен существовать процесс, обеспечивающий отражение операций по стратегическим проектам в правильном отчетном периоде.
What discharges it
process document — Sets out the cut-off procedure for project accruals, capitalisation and commitments, and who verifies it at each close.
Project reporting up to date
StrategyA process of reporting of strategic projects must be maintained up to date.
Процесс отчетности по стратегическим проектам должен поддерживаться в актуальном состоянии.
What discharges it
report pack — The most recent project report, dated, showing status against milestones and budget.no older than 3 months
Financial accounting and reporting
ICAEW §G · 7 criteriaCompliance with IFRS and with the external reporting obligations of a listed company — including the market abuse machinery that has to work from day one.
IFRS accounting policies
GateIn free scanCFO / FinanceIFRS-compliant accounting policies must be formally documented, Board-approved, and applied consistently across all group entities.
Учетная политика, соответствующая МСФО, должна быть формально задокументирована, утверждена Советом директоров и последовательно применяться во всех компаниях Группы.
What discharges it
policy — A group IFRS accounting policy manual, board-approved, with evidence it is the manual each perimeter entity actually applies.board approved · per entity
Standards monitoring
CFO / FinanceA process for monitoring new or updated IFRS standards and communicating policy changes must be in place.
Должен быть внедрен процесс мониторинга новых и обновленных стандартов МСФО и доведения изменений учетной политики до заинтересованных лиц.
What discharges it
process document — Names who monitors standard-setting, how impact is assessed, and how policy changes are communicated to the entities that must apply them.named owner
Key judgements and estimates
In free scanCFO / FinanceKey areas of judgement and estimation uncertainty must be identified and documented (asset lives, impairment, provisions, revenue recognition, leases).
Ключевые области профессионального суждения и неопределенности оценок должны быть выявлены и задокументированы (сроки службы активов, обесценение, резервы, признание выручки, аренда).
What discharges it
process document — A schedule of key judgements and estimates with, for each, the assumption used, the basis for it, and who approved it.
Reporting timetable and deadlines
In free scanCFO / FinanceA timetable and process for preparing half-year and annual financial statements must be documented with roles assigned, meeting statutory deadlines.
Должны быть задокументированы график и процесс подготовки полугодовой и годовой финансовой отчетности с распределением ролей и соблюдением установленных законом сроков.
What discharges it
process document — A reporting calendar working back from the DTR deadlines, with each step owned by a named individual and the review and approval gates marked.named owner
Disclosure and audit committees
In free scanBoard / Company SecretaryA finance team, Disclosure Committee, and Audit Committee must be established with documented terms of reference and clear decision-making authority.
Должны быть созданы финансовая команда, Комитет по раскрытию информации и Комитет по аудиту с задокументированными положениями и четкими полномочиями по принятию решений.
What discharges it
terms of reference — Terms of reference for the disclosure committee and the audit committee, stating membership, quorum and decision-making authority.board approved
MAR and inside information
GateIn free scanLegalMAR (Market Abuse Regulation) compliance procedures must be in place: insider lists maintained and updated; PDMR (Person Discharging Managerial Responsibilities) notification process; process for identifying and disclosing inside information to the market, including holding announcements where needed.
Должны быть внедрены процедуры соблюдения Регламента о злоупотреблениях на рынке (MAR): ведение и актуализация списков инсайдеров; процесс уведомлений для лиц, выполняющих управленческие функции (PDMR); процесс выявления и раскрытия инсайдерской информации рынку, включая предварительные объявления при необходимости.
What discharges it
register — A maintained insider list, plus documented procedures for PDMR notifications and for assessing, escalating and disclosing inside information — including when to issue a holding announcement.named owner
External reporting ownership
Investor RelationsExternal reporting responsibilities must be formally assigned to named individuals, with deadlines monitored.
Обязанности по внешней отчетности должны быть формально закреплены за конкретными лицами с контролем сроков исполнения.
What discharges it
process document — Each external reporting obligation mapped to a named individual with its deadline, and a record of how compliance is monitored and delays investigated.named owner
IT environment
ICAEW §H · 8 criteriaThe systems, controls and infrastructure that produce FPP information — access, segregation of duties, resilience, and the third parties the group depends on.
Cybersecurity policy
ITA cybersecurity policy and framework must be documented, implemented, and reviewed regularly.
Политика и система обеспечения кибербезопасности должны быть задокументированы, внедрены и регулярно пересматриваться.
What discharges it
policy — A cybersecurity policy with a stated review cycle and evidence of the most recent review.board approved · no older than 12 months
Logical access controls
In free scanITLogical access controls must be in place for all key financial applications — restricting access to authorised users only.
Для всех ключевых финансовых приложений должны быть внедрены средства логического контроля доступа, ограничивающие доступ только уполномоченными пользователями.
What discharges it
system config — A current user access list for each key financial application, showing access restricted to authorised users, with joiners and leavers reflected.per entity
Segregation of duties
In free scanITUser permissions must be formally set up with appropriate segregation of duties — documented and reviewed periodically.
Права пользователей должны быть формально настроены с надлежащим разделением полномочий, задокументированы и периодически пересматриваться.
What discharges it
system config — A documented segregation-of-duties matrix and evidence of a periodic access review, including the exceptions it raised and how they were cleared.no older than 6 months · must have operated: The exception log from the most recent review.
Disaster recovery plan
In free scanITA documented disaster recovery plan must exist, covering all systems critical to financial reporting.
Должен существовать задокументированный план аварийного восстановления, охватывающий все системы, критически важные для финансовой отчетности.
What discharges it
process document — A disaster recovery plan naming every system critical to financial reporting, with recovery objectives, and evidence it has been approved and communicated.
Disaster recovery testing
ITDisaster recovery plans must be tested periodically, with results documented and issues addressed.
Планы аварийного восстановления должны периодически тестироваться, с документированием результатов и устранением выявленных проблем.
What discharges it
test record — The most recent DR test record, with results, issues raised, and evidence those issues were addressed.no older than 12 months
Backup and restore
ITSystem backup arrangements must be formally documented and tested.
Механизмы резервного копирования систем должны быть формально задокументированы и протестированы.
What discharges it
test record — Backup schedule and retention documented, plus a restore test record showing data was successfully recovered.no older than 12 months
Third-party IT providers
ITThird-party IT service providers and cloud providers must be formally contracted, assessed, and monitored with defined performance standards.
Сторонние поставщики ИТ-услуг и облачных сервисов должны быть оформлены договорами, оценены и контролироваться с установленными стандартами качества обслуживания.
What discharges it
contract — Signed contracts with the material IT and cloud providers, with service levels defined, plus the risk assessment covering data integrity and governance and evidence of performance monitoring.
Core financial systems documented
In free scanITCore financial systems (e.g. ERP - Enterprise Resource Planning, consolidation tools) must be formally reviewed, and key IT processes supporting financial reporting must be fully documented — covering data inputs, system outputs, and interfaces between systems.
Ключевые финансовые системы (например, ERP — системы планирования ресурсов предприятия, инструменты консолидации) должны быть формально проверены, а ключевые ИТ-процессы, поддерживающие финансовую отчетность, полностью задокументированы — включая входные данные, выходные данные систем и интерфейсы между системами.
What discharges it
process document — A system landscape document naming the core financial systems, their data inputs and outputs, and every interface between them — flagging which are automated and which are manual.
This is a readiness and gap assessment, prepared as a management tool. It is NOT an assurance opinion, NOT the reporting accountant's private FPPP comfort letter, NOT legal, tax or investment advice, and it does not make any company eligible to list or guarantee any outcome. The sponsor's opinion under UKLR 24.3.2R(5) can be given only by a sponsor, and the FPPP assurance opinion only by an appointed reporting accountant; nothing here substitutes for either. Rule citations are current as of the date shown and the UK listing regime changes — verify against the FCA Handbook before relying on any citation. Evidence tests for areas 1–4 and 6–9 are our considered interpretation of the ICAEW objectives, not an official checklist.