Turnbull Guidance
From ACT Wiki
Guidance on internal control issued by the UK Financial Reporting Council.
Based on the Turnbull Report (Internal Control: Guidance for Directors on the Combined Code), published by the Internal Control Working Party of the Institute of Chartered Accountants in England and Wales.
The Guidance sets out how directors of listed companies should comply with the UK's former Combined Code requirements in respect of internal controls, including financial, operational, compliance and risk management.
(The former Combined Code requirements are now incorporated in the UK Corporate Governance Code.)
