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Internal Control. Revised Guidance for Directors on the Combined Code, 2005

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Summary

This is an updated version of the Turnbull guidance published by the Financial Reporting Council on 13 October 2005. The updated version took effect for financial years beginning on or after 1 January 2006. In September 2014 it was replaced by ‘Guidance on Risk Management, Internal Control and Related Financial and Business Reporting’ also published by the FRC.

Thumbnail image for This is an updated version of the Turnbull guidance published by the Financial Reporting Council on 13 October 2005. The updated version took effect for financial years beginning on or after 1 January 2006. In September 2014 it was replaced by ‘Guidance on Risk Management, Internal Control and Related Financial and Business Reporting’ also published by the FRC.
Issuer

United Kingdom

Year

2005

Region

Europe

Issuer (type)

Financial Reporting Council (FRC) (Financial Regulator)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary


Main industries targeted
  • Finance & Insurance
  • Professional, Scientific, & Technical Services
Restrictiveness

Very Low

Sustainable Development Goals (SDGs)
  • SDG 4: Quality Education
  • SDG 5: Gender Equality
  • SDG 14: Life Below Water

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