Description
These checklists will help you to demonstrate that you have considered if disclosure in the financial statements is in accordance with UK GAAP.
The checklists are Excel based. They cover all the updates arising from the most recent FRC triennial review including those relevant to accounting periods beginning on or after 1 January 2026.
The price of £300 is a one off charge and does not require any ongoing annual subscription. A new version of the checklist will be issued for any future changes to UK GAAP and your existing purchase will be valid until that point when a new version will be available to purchase. All purchases made in a 6 month period before a new product is released will automatically be upgraded to the new version at no additional charge.
The checklist is written by former PCP director and technical expert Alun Morgan ACA (Gorsafle Limited) and is promoted by PCP.
The checklist is available by instant download.
This version of the checklist was issued in August 2026.
Contents
The product includes the following checklists:
- FRS 102
- FRS 102 Section 1A
- Abridged accounts
- FRS 101
- FRS 105 (micro entities)
- IFRS accounts
- Filleted accounts
