The following Corporate practice note provides comprehensive and up to date legal information covering:
This archived Resource Note outlined the main provisions of Section C of the 2016 UK Corporate Governance Code (UKCG Code), on 'Accountability', and highlighted relevant third party materials, guidance, commentary and analysis, as well as our own resources, to give practical guidance on its application.
Materials covered in this Resource Note include:
the Financial Reporting Council (FRC)'s Guidance on Audit Committees
the FRC's Guidance on Risk Management and Internal Control and Related Financial and Business Reporting (September 2014) (2014 Guidance)
the FRC’s 2018 FRC Guidance on Board Effectiveness
Guidance on terms of reference for the audit committee published by the Chartered Governance Institute (previously known as ICSA: The Governance Institute) (CGI)
the Stewardship Guide and Voting Guidelines 2020 published by the Pensions and Lifetime Savings Association (PLSA)
the UK Shareowner Voting Guidelines, published by Pensions Investment Research Consultants Ltd (PIRC), available from PIRC's website
the 2020 United Kingdom and Ireland Proxy Voting Guidelines published by Institutional Shareholder Services (ISS)
the Listing Rules
Disclosure and Transparency Rules
the Companies Act 2006 (CA 2006)
The Statutory Audit Services for Large Companies Market Investigation (Mandatory Use of Competitive Tender Processes and Audit Committee Responsibilities) Order 2014 (Statutory Audit Services Order)
Directive 2014/56/EU of the European Parliament and European Council amending Directive 2006/43/EC (Statutory Audit Amending Directive)
Regulation 537/2014 of the European Parliament and European Council (EU Audit Regulation)
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When defendants are guilty, they have a choice to plead guilty or to put the prosecution to proof. When they plead guilty they may benefit from a reduction in their sentence as a result, see Practice Note: Credit for guilty plea. However, the Sentencing Council's overarching guidelines on reduction
Voluntary manslaughterVoluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element for murder) but which are reduced to manslaughter because of one of the three special defences (loss of control, diminished responsibility or suicide
Issue estoppel is a sub-species of the res judicata doctrine (see Practice Note: The doctrine of res judicata). In addition to the general key requirements for establishing a res judicata (see Practice Note: Key requirements to establish a res judicata), this Practice Note considers the specific
IntroductionShari'ah (also Sharia, Shariah or Shari’a) (literally, in Arabic, 'the path towards the watering place') or Islamic law is the legal system of the religion of Islam that sets out a system of duties or code of conduct for individuals to follow so that they may live their life in a
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