By Richard Naish

Secondary legislation setting out new reporting requirements come into force on 1 January 2019.

As reported in our June addition of Corporate Matters the draft Companies (Miscellaneous Reporting) Regulations 2018 (Regulations) were laid before Parliament in June introducing new company reporting requirements on executive pay, corporate governance arrangements, and how directors are having regard to the matters in section 172 of the Companies Act 2006. The Regulations are now made and come into force on 1 January 2019 applying to financial years beginning on or after that date.