1 minute read 2 Jun 2018
Doing accounts with calculator

What do AIM companies need to know in light of the Rule 26 change?

Authors

Ken Williamson

EY UK&I Professional Practice Partner and Partner in Corporate Governance

Passionate about governance and audit which are critical to trust in business and a renewed focus on social purpose. Wine and exercise enthusiast - a perfect combination.

Mala Shah-Coulon

EY UK Corporate Governance, Associate Partner

Passionate about governance – a vital ingredient to running a successful enterprise and not a compliance imperative. Mum of twins and trustee at Bliss.

1 minute read 2 Jun 2018

An update on the new QCA Corporate Governance Code

In April 2018, the Quoted Companies Alliance (QCA) published an updated version of its Code (the new QCA Code). The QCA Code provides UK small and mid-sized companies with a corporate governance framework that may be more appropriate for many AIM companies than the UK Corporate Governance Code, for premium-listed companies.

The publication of the new QCA Code is timely. From 28 September 2018 the AIM Rule 26 change; requiring AIM companies to provide details of a recognized corporate governance code, comes into force. This will mean AIM companies will need to explain how they comply with, and where they depart from, their chosen code.

Our short paper gives you an overview of the new QCA Code and an understanding of what changes to the AIM Rules and the broader landscape will mean for AIM companies.

Download the paper.

Summary

The AIM Rule 26 change requires AIM companies to provide details of a recognised corporate governance code, and how they comply with, and depart from, it.

About this article

Authors

Ken Williamson

EY UK&I Professional Practice Partner and Partner in Corporate Governance

Passionate about governance and audit which are critical to trust in business and a renewed focus on social purpose. Wine and exercise enthusiast - a perfect combination.

Mala Shah-Coulon

EY UK Corporate Governance, Associate Partner

Passionate about governance – a vital ingredient to running a successful enterprise and not a compliance imperative. Mum of twins and trustee at Bliss.