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ARTICLE · 06 MAY 2011

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Barlow Lyde & Gilbert LLP
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By The Financial Reporting Council (FRC) published a report for consultation on 7 January 2011, entitled "Effective Company Stewardship: Enhancing Corporate Reporting and Audit", which contains seven recommendations aimed at improving the dialogue between company boards and shareholders.

United KingdomCorporate/Commercial Law
Barlow Lyde & Gilbert LLP
Barlow Lyde & Gilbert LLP

FRC Report On Corporate Reporting And Audit

By The Financial Reporting Council (FRC) published a report for consultation on 7 January 2011, entitled "Effective Company Stewardship: Enhancing Corporate Reporting and Audit", which contains seven recommendations aimed at improving the dialogue between company boards and shareholders including:

  • Directors should take full responsibility for ensuring that an annual report, viewed as a whole, provides a fair and balanced report on their stewardship of the business.
  • Directors should describe in more detail the steps that they take to ensure the reliability of the information on which the management of a company is based and transparency about the activities of the business and any associated risks.

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