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Governance of companies


The FRC has responsibility for the UK Corporate Governance Code. It sets out the standard of good practice in relation to board leadership and company purpose; division of responsibilities; composition, succession and evaluation; audit, risk and internal control; and remuneration. The 2018 UK Corporate Governance Code applies to accounting periods beginning on or after 1 January 2019.

FRC guidance

FRC: Other materials

Institutional shareholder guidance and reports

Chartered Governance Institute (formerly ICSA)


Corporate governance reform


Electronic Reporting

Other materials

EU Materials


UK Corporate Governance