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.

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