On 3 September the Financial Conduct Authority (FCA) published CP21/27, its quarterly consultation on changes to the handbook. As part of this consultation, the FCA is proposing Handbook amendments in the following areas:

  • An amendment to how legal expenses insurance is reported under our value measures reporting
  • To move application forms from the Handbook
  • To amend the Handbook to reflect branding changes made by the Money and Pensions Service
  • To amend references in the Handbook due to the cessation of LIBOR
  • Consequential changes to the Prospectus Regulation Rules and Listing Rules to align with changes to prospectus regime guidance
  • Alterations to the question and guidance notes (SUP 16 Annex 1B) for form FIN-A (Annual Report and Accounts form)
  • To amend the TD ESEF Regulation on corporate reporting in machine-readable electronic format, which relates to our rules in DTR 4.1, to allow issuers to use a wider range of taxonomies when preparing annual financial reports for the financial years starting on or after 1 January 2021 and 2022
  • Changes to PERG to take account of the increased scope of participants permitted to bid on the UK emission trading scheme auction platform – notably, certain third country firms

To access the full consultation paper, please click here.