Corporate Governance reminders
For listed companies and groups, a real area of change will be the requirement to apply the 2014 version of the UK Corporate Governance Code. Applicable for periods commencing on or after 1 October 2014, key changes have been made in relation to going concern, risk assessment and internal control including a requirement for Boards to provide a longer-term viability statement.
In addition to the changes as a result of the application of the 2014 version of the UK Corporate Governance Code, there are a number of other areas that audit committees and other non-executives should be focusing on as they head into the 2015 reporting season. These include areas of focus from the Financial Reporting Council’s (FRC's) Corporate Reporting Review, understanding the threats of a cyber attack to their organisation and also keeping abreast of the latest developments in audit reform in the UK.
This page provides a wealth of resources on all of these areas to compliment our comprehensive year-end briefing for audit committees. Quick links to other resource pages including the UK Corporate Governance Code, Guidance on Risk and Internal control and checklists to assist companies to comply with current governance, legislative and regulatory requirements are also provided.
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