The Financial Reporting Council has published the final 2018 edition of the Corporate Governance Code and the associated Guidance on Board Effectiveness. The latest edition also includes a feedback statement which contains a detailed comparison between the 2016 and the 2018 Codes, and a redline which highlights the changes between the consultation versions of the 2016 and the 2018 Codes.
Key points to note are the following:
- timing of the 2018 Code;
- key changes in the final 2018 Code;
- action to be taken in preparation for complying with the 2018 Code; and
- changes planned in the immediate future.
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