73 критерия ФПП

framework document — Sets out how risks are identified, assessed, owned, mitigated and escalated, and on what cycle the process itself is reviewed.board approved

register — A current group risk register giving, for each risk, likelihood, financial impact, owner and mitigation.не старше 6 месяцев

register — Each of the five categories is represented by at least one identified risk, and the register shows which category each risk belongs to.

process document — Defines the likelihood and financial-impact scales, the thresholds between them, and how a combined rating is derived.

register — Every risk names an accountable individual.named owner

register — Each risk carries mitigating actions with a status and a review date.operated if triggered

committee minutes — Minutes record the committee reviewing the risk register and challenging management on it — not merely receiving it.не старше 12 месяцев

register — Risks bearing on financial position and prospects are marked as such and each maps to the named procedure that addresses 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

matrix — Maps each director against financial and sector-specific skills, and identifies the gaps the nomination committee is recruiting against.

board minutes — The board resolution establishing the body and delegating the DTR 7.1.3R functions to it, together with the disclosure naming the body and its members required by DTR 7.1.5R.board approved

terms of reference — Signed terms of reference for each of the three committees, stating composition, independence requirements, quorum and delegated authority.board approved

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.

matrix — Approval limits for procurement, payments and commitments, by role and value band, stating for each how the limit is applied — enforced in the system, or by a named compensating control where the system cannot carry it.board approved · должно фактически применяться: Either system configuration or a workflow export showing the limits enforced, or a sample of recent approvals at and above each threshold showing the matrix was the one actually followed.

org chart — Roles, reporting lines and responsibilities from the CFO to key accounting staff, with qualifications shown and vacancies marked.

policy — Names the reporting channel, protects the reporter from retaliation, and states how reports are escalated, investigated and tracked to conclusion.board approved · должно фактически применяться: Evidence of communication to staff — intranet posting, induction pack or training record.

process document — States how deficiencies are logged, rated for severity, communicated, assigned and cleared, with timescales and an escalation threshold to the audit committee.

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

process document — States how management-letter points are assigned, tracked and reported to the audit committee, with the current status of open points available.

management accounts — Records support production of management information within the stated close timetable.должно фактически применяться: For the most recent closed month: the trial balance, and the key balance-sheet reconciliations, showing they were completed and reviewed.

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.

process document — Sets out the budget cycle with dates, responsibilities, the assumption-setting step, the challenge and iteration stages, and the board approval point.

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

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.должно фактически применяться: The two most recent re-forecasts and what changed between them.

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.

report pack — Actual against budget and against forecast, with written explanation of material variances in both directions, in a pack the board demonstrably received.не старше 3 месяцев

board minutes — Board approval of the budget recorded on a date before the start of the financial period it covers.board approved

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.

process document — A documented process for acting on forecast monitoring: what triggers a replan, who decides, and how a reallocation of resource is recorded.operated if triggered

management accounts — A monthly pack containing all six elements, with divisional reporting for every entity in the IPO perimeter.per entity

process document — A published close calendar, plus the actual issue date of each of the last six packs against it.должно фактически применяться: Issue dates for the last six periods, showing whether the calendar was met.

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

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.

process document — The documented reconciliation with the most recent bridge retained, showing each reconciling item and who reviewed it.

board minutes — A documented route by which a material financial event reaches the board between scheduled reporting dates — the trigger, the threshold, and who is responsible for raising it.operated if triggered

terms of reference — Board or committee terms of reference that assign ESG oversight explicitly, with minutes showing the body has exercised it.board approved

policy — An environmental policy carrying board approval, with evidence of its implementation at each entity across the group.board approved · per entity

policy — Sustainability and health-and-safety policies or procedures, where applicable to the operations, with evidence of implementation across the material ones.

policy — A code of ethics, anti-corruption policies and whistleblowing procedures, each formally approved at every entity in the IPO perimeter.board approved · per entity

register — An ESG risk matrix in which physical and transition climate risks are each separately identified, with the supporting climate risk assessment referenced.

financial model — Financial forecasts and impairment models in which the material ESG and climate assumptions are visible and separately stated.

process document — Documented ESG data-collection procedures, a named data owner per metric, the reporting templates in use, and the review controls that apply to them.named owner

process document — A draft corporate governance statement in which each applicable DTR and UK Corporate Governance Code requirement is addressed, and readable against them.

process document — A documented sustainability reporting procedure covering the reporting calendar, the responsibilities, the approval controls, and where the supporting evidence is held.

policy — Defines what constitutes a significant transaction, states the class tests applied, and names who performs the assessment and when.board approved

process document — States who assesses accounting and tax implications, at what point in the transaction, and how the assessment reaches the board before commitment.

process document — Covers selection, scoping and approval of advisors, and states who is accountable for considering and acting on the advice received.

process document — Sets out the approval sequence with the threshold that triggers each stage.operated if triggered

register — A maintained related-party register plus the documented procedure covering identification, assessment against the threshold, approval, and disclosure.не старше 6 месяцев

process document — Names who monitors compliance, on what cycle, and how exceptions are reported to the board.named owner

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

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

report pack — CapEx reporting showing actual spend AND outstanding commitments against approved budget, in a pack the board received.не старше 3 месяцев

process document — Covers approval and onboarding, and states how contractor performance is monitored against the scope and reported.

process document — States how economic lives are set and reviewed, and documents the basis for asset replacement decisions.

process document — Requires a documented tax assessment before commitment, and names who performs and reviews it.

process document — Sets out the cut-off procedure for project accruals, capitalisation and commitments, and who verifies it at each close.

report pack — The most recent project report, dated, showing status against milestones and budget.не старше 3 месяцев

policy — A group IFRS accounting policy manual, board-approved, with evidence it is the manual each perimeter entity actually applies.board approved · per entity

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

process document — A schedule of key judgements and estimates with, for each, the assumption used, the basis for it, and who approved 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

terms of reference — Terms of reference for the disclosure committee, stating membership, quorum, decision-making authority, and how a candidate item of inside information reaches it.board approved

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

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

policy — A cybersecurity policy with a stated review cycle and evidence of the most recent review.board approved · не старше 12 месяцев

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

system config — A documented segregation-of-duties matrix, and a periodic access review that has actually been performed — with its outcome recorded, whether or not it raised anything.не старше 6 месяцев · operated if triggered

process document — A disaster recovery plan naming every system critical to financial reporting, with recovery objectives, and evidence it has been approved and communicated.

test record — The most recent DR test record, with results, issues raised, and evidence those issues were addressed.не старше 12 месяцев

test record — Backup schedule and retention documented, plus a restore test record showing data was successfully recovered.не старше 12 месяцев

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.

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.