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ARTICLE · 05 FEBRUARY 2019

UK Corporate Governance Code

Dillon Eustace
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The new UK Governance Code which was published by the Financial Reporting Council ("FRC") in July 2018 (the "Code") applies to accounting periods beginning on or after 1 January 2019.

IrelandCorporate/Commercial Law
Catherine Hicks
Catherine Hicks
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The new UK Governance Code which was published by the Financial Reporting Council ("FRC") in July 2018 (the "Code") applies to accounting periods beginning on or after 1 January 2019.

The UK Corporate Governance Code sets out standards of good practice in relation to board leadership and effectiveness, remuneration, accountability and relations with shareholders.

In addition to applying to Irish companies with a premium listing on the London Stock Exchange, the Listing Rules of the Main Securities Market ("MSM") of Euronext Dublin require that companies with a listing on the MSM state in their annual reports how the principles of the Code have been applied and whether the company has complied with all relevant provisions of the Code in addition to the provisions of the Irish Corporate Governance Annex. Where a company has not complied with all relevant provisions it is required to set out the nature, extent and reasons for non-compliance.

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