M&A Weekly Update: guidance for corporate audit committees and prospectus directive forthcoming changes
The Macfarlanes M&A Weekly Update service is a short one-page update on key developments relevant to mergers and acquisitions (M&A) lawyers and is a signpost towards matters that may be of interest, with links to more detailed information.
Guidance for corporate audit committees
The Association of Chartered Certified Accountants (ACCA) has reviewed how a sample of FTSE 100 company audit committees (including Vodafone Group and British Land Company) address the external audit aspects of their reporting obligations under the UK Corporate Governance Code. The ACCA’s report highlights, among other things, that the FRC’s Financial Reporting Lab recently found that investors want audit committee reports to be bespoke rather than boilerplate and for the most significant financial statement issues to be disclosed annually…
Click on the link below to read the rest of the Macfarlanes briefing.
News from The Lawyer
Briefings from Macfarlanes
M&A Weekly Update: forced sale of shares does not qualify as ‘an offer to the public’ requiring publication of prospectus; and more
Macfarlanes has released its M&A Weekly Update for the period 27 June to 3 July 2014.
Investment Management Update — 4 July 2014: FCA Handbook Notice 13; ESMA updates Q&As on AIFMD; and more
Macfarlanes has released the 4 July 2014 issue of its Investment Management Update.
Analysis from The Lawyer
As the equity capital markets rocketed back into favour and global M&A saw at least a partial return to form, there have been some rich pickings for The Lawyer’s Corporate Team of the Year award shortlisted firms in 2014.
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