Thursday 6 March 2014

UK: QCA report on governance disclosure by small and mid-size quoted companies

The Quoted Companies Alliance and UHY Hacker Young have published a report on the governance disclosures made by one hundred small and mid-size quoted companies, benchmarked against the QCA Corporate Governance Code for Small and Mid-Size Quoted Companies 2013: see here (pdf). Weaknesses were identified in respect of the disclosures concerning board evaluation and the explanation provided to shareholders in respect of how audit objectivity and independence is safeguarded.

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