New FRC Corporate Governance Code

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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