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The QCA Corporate Governance Committee drafted this response to the Financial Reporting Council's (FRC) progress report and second consultation on the review of the Combined Code.  The QCA commented that we believe the proposals for change should be more outcome oriented and so the Combined Code needs to be redrafted to clearly identify how the principles and provisions are aligned with the outcomes that are desired.  This will provide the opportunity for a change in the quality of corporate governance reporting.

Click here to read the response (pdf)

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