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Corporate Finance Q&AQUESTIONS

Corporate governance rules for AIM companies?

Q&A

Under AIM Rule 26, AIM companies must provide details on their website of the recognised corporate governance code that the company has decided to apply, how the company complies with that code, and where it departs from it including an explanation of the reasons for doing so. 

  1. The information should be reviewed annually and the date it was last reviewed should be included (AIM Rule 26).
  2. Many AIM companies adopt the QCA Corporate Governance Code or FRC Corporate Governance Code which premium listed companies are required to comply with (or explain the reasons for non-compliance) under the Listing Rules. 
  3. Externally managed investment companies will often follow the AIC Code of Corporate Governance.