This Practice Note summarises the traditional fiduciary duties of company directors, including the duty to act in the best interests of the company,...
Coronavirus (COVID-19) IMPACT: Certain filing and registration deadlines are extended by temporary measures introduced to mitigate the consequences of...
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
The non-executive director (NED) is not a statutory creation and is, essentially, a creature of corporate governance. There is no legal distinction in...
BackgroundThe remuneration of quoted company executive directors is subject to greater shareholder, media and political scrutiny than ever before.In...
This Practice Note covers the statutory, regulatory and corporate governance framework for directors’ remuneration reports (including the directors’...
Coronavirus (COVID-19): This Practice Notice contains guidance that may be affected by the coronavirus (COVID-19) outbreak, specifically in relation...
The concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board effectiveness, including on board and board...
Reasons for reporting GHG emissionsPressure for companies and governments to report on greenhouse gas (GHG) emissions has been mounting over the last...
This Practice Note focuses on the need for a company to produce individual accounts and for a parent company to prepare group accounts.The Companies...
This Practice Note provides an overview of the main provisions of the EU Accounting Directive (2013/34/EU) and the Companies, Partnerships and Groups...
This Practice Note discusses the requirements of the Disclosure Guidance and Transparency Rules in relation to a company’s annual financial report and...
This Practice Note summarises the additional rules governing the preparation of annual accounts and reports by quoted companies under Part 15 of the...
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