Turnbull Guidance

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Revision as of 09:41, 31 March 2016 by imported>Doug Williamson (Updated guidance in 2014 by FRC. Source: https://www.frc.org.uk/Our-Work/Codes-Standards/Corporate-governance/UK-Corporate-Governance-Code/Guidance-for-boards-and-board-committees.aspx)
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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.


See also