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Combined Code

What is it?

A revision of the old Combined Code of corporate governance.

Who does it affect?

Everyone.

When is the compliance deadline?

November 2003.

What is required for compliance?

The code is about enhancing the flow of information between companies and their shareholders to aid investment decision making. It incorporates recommendations made in relation to auditing best practices, fraud avoidance and good accounting. Companies will not be breaking the law if they do not adhere to the code but they must say so in their annual reports and their openness and transparency could then be called into question.

A copy of the Revised Combined Code is available below.

Click Here to download.