The UK Endorsement Board is responsible for endorsing and adopting international accounting standards for use in the United Kingdom. Before Brexit that function sat with the EU endorsement process; it now sits with the UKEB, which assesses each new or amended IFRS Standard and decides whether it becomes a UK-adopted international accounting standard. It also represents UK stakeholders in the development of standards at the IASB.
What the UKEB publishes
- UK-adopted international accounting standards, in consolidated and individual form
- Adoption status reports, tracking where each standard sits in the endorsement process
- Draft endorsement criteria assessments and the final assessments that conclude them
- Comment letters to the IASB and influencing activity on active projects
- Consultation documents, research and public board meeting papers
Why it matters for compliance teams
After Brexit, UK and EU accounting requirements can diverge — and the endorsement step is where that divergence would first appear. For a group reporting on both sides, the practical question is not what the IASB issued but what each jurisdiction actually adopted, and on what timetable.
Seqlense DOC indexes UKEB adoption decisions alongside EFRAG's endorsement advice for the EU and the FRC standards applying to UK entities outside IFRS, so a reporting team can compare the two regimes without assembling the picture by hand.