Regulatory Strategy 2026/27

The UKEB Sets out Year Two of its Three-Year Strategy

The UKEB has published its (Draft) 2026/27 Regulatory Strategy and Research topics for stakeholder consultation. Feedback on the UKEB’s 2025/28 Regulatory Strategy highlighted that stakeholders wanted more information on how the UKEB prioritises projects and an opportunity to comment on the proactive research projects it chooses to undertake.

This consultation sets out the activities the UKEB intends to prioritise during the second financial year of its Three-year Regulatory Strategy which commenced in April 2025. At its core, the strategy focuses on the role of high-quality international accounting standards in supporting the needs of UK stakeholders and the wider UK economy.

UKEB Chair, Paul Lee, said:

"As the UKEB undertakes year two of its 3-year strategy, it will continue to fulfil its important role in influencing the development of high-quality IFRS accounting standards suitable for UK adoption. We look forward to receiving your comments on our proposed priority standard setting and research projects for the coming year."

The (Draft) 2026/27 Regulatory Strategy consultation closes on 6 February 2026.

For operational reasons, the UKEB’s 2026/27 budget is incorporated within the FRC Plan and Budget which is also open for consultation until 6 February 2026.