Guidance for preparers of prospective financial information (PFI)


In this consultation paper, ICAEW’s Corporate Finance Faculty sets out a practical approach to help with preparing forward-looking financial information, including forecasts. The guidance can be applied in any business, can help increase accountability and the credibility and usefulness of such information. It draws on the long-established approach adopted by companies listed on UK markets when they publish PFI. Comments are invited until 30 April.


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