In December 2019, the Financial Conduct Authority (FCA) published its Handbook Notice 72 which set out changes to the FCA Handbook to reflect the implementation requirements for annual corporate reporting in the European single electronic format (ESEF) under the Transparency Directive (2004/109/EU). The changes correspond with the ones proposed in the FCA’s September 2019 consultation paper (CP19/27).

Under the amended EU Transparency Directive, all annual financial reports of companies which have securities listed on an EU regulated market must be published in the ESEF for financial years on or after 1 January 2020.

Mike Flockhart
Mike Flockhart
+44 20 7466 2918

Sarah Hawes
Sarah Hawes
+44 20 7466 2953

Antonia Kirkby
Antonia Kirkby
+44 20 7466 2700

Gareth Sykes
Gareth Sykes
+44 20 7466 7631

Ben Ward
Ben Ward
+44 20 7466 2093

Stephen Wilkinson
Stephen Wilkinson
+44 20 7466 2038