Matters reserved for the board

Published by a ÀÏ˾»úÎçÒ¹¸£Àû Corporate expert
Practice notes

Matters reserved for the board

Published by a ÀÏ˾»úÎçÒ¹¸£Àû Corporate expert

Practice notes
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STOP PRESS: A new version of the UK Corporate Governance Code (UKCG Code) was published on 22 January 2024 (2024 UKCG Code). It makes limited changes to the current version of the UKCG Code, which was issued in 2018 (2018 UKCG Code). The 2024 UKCG Code will apply to accounting periods beginning on or after 1 January 2025 (with the exception of Provision 29 relating to the requirement for a Board declaration in relation to internal controls, which will apply to accounting periods beginning on or after 1 January 2026). In addition, the best practice guidance that supplements the 2018 UKCG Code has been consolidated into one digital source to accompany the 2024 UKCG Code. For further information, see News Analysis: UK Corporate Governance Code 2024 published—what’s changed?

The UK Corporate Governance Code (UKCG Code) of the Financial Reporting Council (FRC) sets out standards of good practice in relation to leadership and effectiveness of the board of directors, remuneration, accountability and relations with shareholders. It applies to companies with a listing of equity shares in the equity shares

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Jurisdiction(s):
United Kingdom
Key definition:
Board definition
What does Board mean?

The board of directors of a company.

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