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), the guidance revises, integrates and reflects changes made to the UK Corporate Governance Code (formerly the Combined Code).
The Guidance sets out how directors of listed companies should comply with the UK Corporate Governance Code requirements in respect of internal controls, including financial, operational, compliance and risk management.
