Institute urges government to revive mandatory OFR.
Position | Operating and financial reviews - Brief article |
CIMA's chief executive, Charles Tilley, has called for the reinstatement of statutory operating and financial reviews (OFRs). His reassertion of CIMA's position has come as the government considers whether to restore OFRs or simply to add OFR-style provisions to the company law reform bill.
The government has indicated that OFRs will be replaced by less stringent business reviews, which would adhere to the minimum requirement of the EU accounts modernisation directive.
"The UK's leading position in improving business reporting has been adversely affected by the chancellor's decision to withdraw OFRs. This could be interpreted as a lessening of the...
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