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Company Secretarial: FRC guidance

20 January 2015

Company Secretarial: FRC guidance - read more

Guidance on risk management, internal controls and related reporting

The FRC guidance on Risk Management, Internal Control and related Financial and Business Reporting, issued in September 2014, replaced the FRC guidance on internal control (originally the Turnbull guidance) and the going concern and liquidity risk guidance. The guidance considers what the board’s responsibilities are in relation to risk; the exercise of those responsibilities ...

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