Our Corporate Governance Disclosure Checklists cover the following areas:

• UK Listing Authority Rules (“Listing Rules”);
• UK Listing Authority Disclosure Guidance and Transparency Rules (“DTR”);
• UK Corporate Governance Code (“the Code”);
• Guidance on Risk Management, Internal Control and Related Financial and Business Reporting; 
• Guidance on Audit Committees;
• Audit Committees and the External Audit: Minimum Standard; and
• Statutory Audit Services for Large Companies Market Investigation (Mandatory Use of Competitive Tender Processes and Audit Committee Responsibilities) Order 2014

These checklists are updated as often as required to reflect any revisions in the source documents.  The FRC publishes annual reviews of corporate reporting, thematic reviews and reports in collaboration with the FRC Lab. These publications contain updated and additional guidance of ‘what good looks like’ for companies to consider in their annual and interim reporting.

The UK Stewardship Code

The FRC also publishes the UK Stewardship Code which sets out good practice as to how investors interact with investee companies.  The FRC asks investors to report on a ‘comply or explain’ basis and the Financial Conduct Authority requires certain investors to do so or else explain their alternative strategy to achieve the same aims. The FRC publishes an annual review of reporting under the UK Stewardship Code to highlight areas for improvement and best practices.