New ICSA guidance on terms of reference for board committees

The guidance has been updated to reflect the revised version of the UK Corporate Governance Code and the FRC Guidance on Audit Committees, which apply to main market companies for reporting periods beginning on or after 1 October 2012. 

The guidance includes model terms of reference outlining the roles and responsibilities of each committee. The guidance on matters reserved to the board is intended to help directors and company secretaries to draw up a schedule of matters reserved for determination by the board as a whole.

Some of the principal points to note are listed in this briefing…

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