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The Quoted Companies Alliance Corporate Governance and Financial Reporting Committees has responded to the Financial Reporting Council's Sharman Inquiry regarding going concern and liquidity risks. The Committee set out to highlight the aim of the consultation. This was to achieve better reporting and transparency on how boards come to conclusions on going concern and how that it will only come about as a result of changing behaviours. Our response included highlighting the need for proportionality on regulation for small and mid-sized quoted companies, due to the 'regulatory creep' being placed on companies within the UK.

Click here to read the full response (pdf)

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