The New UK Corporate Governance Code 2019 - What will change and why?

The Financial Reporting Council (FRC) is currently finalising its draft revised UK Corporate Governance Code for consultation following the government’s corporate governance reform paper. The consultation is expected to be published by the end of November 2017 and to close at the end of February 2018. The FRC plans to publish the final revised Code by July 2018: the Code will apply to reporting periods falling after January 2019.

At this stage, it is clearly difficult to assess what the new Code will look like. However, the FRC has indicated that the revisions to the Code will be substantial in both content and structure addressing the government’s recommendations in its Green Paper and other aspects of corporate governance.

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