FRC consulting on changes to the Corporate Governance Code
The Financial Reporting Council (FRC) is consulting on changes to the UK Corporate Governance Code, which sets out good practice for UK listed companies. This consultation forms part of the FRC’s regular two-yearly review of the Code (used to identify and implement any necessary changes) and follows on from the consultations held in October and November last year.
The consultation covers directors’ remuneration, risk management and going concern, audit committees and audit tendering, and location of the corporate governance disclosures.
Some of the main changes proposed in relation to ‘risk management and going concern’ include requiring companies to state…
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