Source Currency: Issue 211 October 2026. The following chapters have been reviewed and updated: Director’s Loans Insider Dealing and Market Abuse in the UK Insolvency: Accounts I: Regulatory Framework Accounts II: General Rules Accounts III: Groups and Other Special Circumstances Accounts IV: Banking Companies and Groups Accounts V: Insurance Companies and Groups Confirmation Statement Directors’ Disqualification Directors’ Report and Strategic Report Directors’ Report and Strategic Report: Annex—FRC Guidance on the Strategic Report Insolvency: Liquidations II — Initiation of Winding Up
Insolvency: Liquidations III — Effects of Winding Up Insolvency: Liquidations IV—Adjustment of Prior Transactions, and Malprac-
Tice Insolvency: Liquidations V — Conduct of Winding Up Insolvency: Liquidations VI — Marshalling and Distribution of Assets,
and Conclusion of Winding Up Insolvency: Company Voluntary Arrangements Shares Appendix 2 List of current FRSs, FREDs, SORPs, FRC Staff Factsheets, SENS and other relevant documents.