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Revisions to UK Corporate Governance Code and new FRC guidance on risk management ‐ Abstract of Discussion

Published online by Cambridge University Press:  22 June 2015

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Abstract

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Type
Sessional meetings: papers and abstracts of discussions
Information
British Actuarial Journal , Volume 20 , Issue 3 , September 2015 , pp. 456 - 460
Copyright
© Institute and Faculty of Actuaries 2015 

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References

Financial Reporting Council (FRC) (2014a). The UK Corporate Governance Code, FRC, available at https://www.frc.org.uk/Our-Work/Publications/Corporate-Governance/UK-Corporate-Governance-Code-2014.pdf (accessed 27 April 2015).Google Scholar
Financial Reporting Council (FRC) (2014b). Guidance on risk management, internal control and related financial and business reporting, FRC, available at https://www.frc.org.uk/Our-Work/Publications/Corporate-Governance/Guidance-on-Risk-Management,-Internal-Control-and.pdf (accessed 27 April 2015).Google Scholar
Institute and Faculty of Actuaries (IFoA) (2014). FRC risk reporting guidance for boards, IFoA, available at http://www.actuaries.org.uk/research-and-resources/documents/frc-risk-reporting-guidance-boards (accessed 27 April 2015).Google Scholar
The Sharman Inquiry (FRC) (2012). Going concern and the liquidity risks: lessons for companies and auditors. Final report and recommendation of the panel of inquiry, The Sharman Inquiry, available at https://www.frc.org.uk/Our-Work/Publications/FRC-Board/Sharman-Inquiry-Final-Report.pdf (accessed 27 April 2015).Google Scholar