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Governance in brief - September 2012

Summary

FRC publishes revised UK Corporate Governance Code and Guidance on Audit Committees

  • New, far-reaching board statement on the content of the annual report and accounts
  • New and further responsibilities for the audit committee
  • Audit tendering
  • Appointments to the board - diversity and use of executive search consultancies
  • Meaningful explanations of non-compliances with the cide
  • Acknowledging other providers of capital

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