The FCA rules require firms to make their disclosures public via financial statements or on a website. The advantage of disclosing on a website is the flexibility to easily change or amend the disclosure at any time, whilst in financial statements, once the disclosure is made, it is fixed for a year until the next public filing. In addition, disclosures are required to be made “as soon as practical” under FCA rules, implying that financial statements should be filed shortly after signing off, rather than working to the later deadlines required by Companies House.
A firm may post their disclosures on their own website, but if that website is password protected, this will be restricting. In addition, the disclosures may not be compatible with the purpose of the website. This is a third party website available at no charge to all clients of Duff & Phelps for disclosures such as Pillar III, UK Stewardship code implementation and remuneration.
Please click here for the Terms & Conditions in order to proceed to the disclosures area of the website.