Following publication of the Financial Reporting Council’s (FRC) latest 3-Year Plan for 2023-26, in our latest briefing we consider the potential impact of FRC stated enforcement strategy and likely increased ‘constructive engagement’ and enforcement activity that companies can expect to see over the coming period, with additional experienced resource within the FRC focusing on issues arising from increased economic volatility. We also suggest some practical steps that can be taken to prepare for such developments. Our briefing can be found here.