Q&A

Under Rule 9.8.6R(5) and (6) the Listing Rules, all companies with a premium listing are required to comply with (or explain the reasons for non-compliance) with the FRC Corporate Governance Code and report upon that compliance in their annual accounts.  DTR 7.2 also requires the issuer to include a corporate governance statement in the directors annual report.

Externally managed investment companies will often follow the AIC Code of Corporate Governance.