Who We Are - CRUF

Who we are

About the Corporate Reporting Users' Forum

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Our mission

To put the user back into the heart of the evolution of the corporate reporting model.

Who we are

The Corporate Reporting Users’ Forum (CRUF) is a discussion group that was established in 2005.  It was set up for learning about and responding to the many accounting and regulatory changes that affect corporate reporting.

CRUF participants include buy-side and sell-side analysts, credit ratings analysts, fund managers and corporate governance professionals. The forum includes individuals with global or regional responsibilities from around the world.

The CRUF meets in Australia, Canada, France, Germany, Hong Kong, India, Japan, New Zealand, South Africa, UK and USA.

How does CRUF work?

Each country organises their own CRUF network and meetings. CRUF participants meet regularly and the frequency of meetings is determined locally and often depends on the activity of standard setters and regulators.

The CRUF is not a membership-based organisation and there are no joining fees. Participants can in some cases obtain continuing professional development credit for attending meetings.

PwC is the secretariat for the CRUF and administrative support for meetings, circulates drafts of comment letters across the CRUF network and provides technical support when needed.

Who we engage with

CRUF has built an excellent reputation over the years with standard setters, regulators, policy makers and committees, who regularly seek the CRUF’s views on reporting matters throughout their deliberative process. These include:

International Accounting Standards Board (IASB)
Financial Accounting Standards Board (FASB)
Accounting Standards Board of Japan (ASBJ)
European Financial Reporting Advisory Group (EFRAG)
UK Financial Reporting Council
Australia Financial Reporting Council

CRUF participants give input and feedback in the following ways:

Informal discussions with standard setters, corporates and regulators
Comment letters to standard-setters, regulators and others
Presentations at conferences
Hosting events
Participants take part in CRUF discussions and joint representations in a personal capacity, not as representatives of their employer organisations. 

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