Welcome to the Centre for Corporate Governance
The Deloitte Academy's publication centre
This site provides a one-stop shop for The Deloitte Academy's governance publications for board members, other relevant Deloitte materials and direct links to latest developments.
The Deloitte Academy: Promoting excellence in the boardroom - Designed for listed company board directors, the Deloitte Academy offers members access to a comprehensive programme of technical briefing, education and training to provide support in a time of increasing regulation and responsibilities for business leaders. In addition to the wide-ranging programme of events and customised curriculum that we offer to members, the Deloitte Academy also provides complimentary use of the services at our purpose-built facility.
For further details about the Deloitte Academy including membership enquiries, please send an email to email@example.com.
Governance in brief
Your summary of, and our views on, the latest corporate governance developments.
- Enhanced reporting of principal risks - will you adopt early? - January 2014
- EU position on auditor rotation goes further than UK rules - January 2014
- 2013 holiday briefing on the latest governance developments - December 2013
- FCA to strengthen the listing rules to enhance protection for minority shareholders - November 2013
- Risk management, internal control and going concern - November 2013
- FTSE 350 tendering requirements - October 2013
- Final report from the Competition Commission reinforces the role of the audit committee - October 2013
- The new board statement - fair, balanced and understandable and and sufficiency of information provided - October 2013
- FRC consultation on directors' remuneration - October 2013
- The new "Strategic Report" - September 2013
- View Archives
Governance in focus
A deeper dive, guidance and our views on key aspects of the latest developments in governance.
- The 2013 audit committee reporting season - New rules or new regime? - October 2013
- Effectiveness of the external audit process - September 2013
- Tax governance: bringing tax strategies into focus - July 2013
- 2013: Raising the bar for audit committees - January 2013
- Describing your strategy and business model - December 2012
A practical guide to assist in the understanding and application of new requirements to prepare a ‘strategic report’ in place of the current business review.
- The strategic report - a practical guide - October 2013
A series of checklists to assist companies to comply with current governance, legislative and regulatory requirements.
- Corporate Governance Disclosure Checklist - For periods commencing on or after 29 June 2010 and before 1 October 2012
- Corporate Governance Disclosure Checklist - For periods commencing on or after 1 October 2012
- Audit Committee Performance Evaluation Checklist - For periods commencing on or after 1 October 2012
Deloitte unveils free UK accounting news and comment service
Deloitte has launched ukaccountingplus.co.uk, a UK-specific version of its acclaimed news and comment service, iasplus.com. For everyone from CEOs and CFOs to auditors and students it provides a free source of news, information and insight as well as a vast archive of background to provide context. You can take a tour of the site and its main features by watching our video.
A new beginning - Annual report insights 2013
The Deloitte 2013 survey of annual reports. Annual report insights provides an analysis of narrative and financial reporting; including better practice examples, a regulatory overview and suggestions on how to improve annual reports.
A new beginning - Annual report insights 2013 - October 2013
*NEW* It has begun - Early examples of reporting practices - February 2014
Hitting the right note
- Directors' remuneration report - A practical guide to the new regulations - October 2013
- *NEW* The new remuneration report - First impressions - January 2014
Source guidance from the Financial Reporting Council
Links to relevant source materials from the Financial Reporting Council.
The latest developments in corporate governance
The corporate governance arena is the subject of intense scrutiny at present. The links below set out the latest developments:
Information for boards and audit committees
- *NEW* FRC's third annual report "Developments in Corporate Governance 2013" - December 2013
- *NEW* FRC seeks consistency in the reporting of exceptional items - December 2013
- *NEW* FRC guides audit committees on oversight of materiality judgements and booking of errors - December 2013
- Latest figures for Women on Boards published - October 2013
- FRC published Financial Reporting Lab report on 'Reporting of Audit Committees' - October 2013
- FRC consults on executive remuneration - October 2013
- The EU's Capital Requirements Directive IV for financial companies introduces new requirements on board diversity - July 2013
- ABI publishes blueprint on improving corporate governance and shareholder engagement - July 2013
- FRC publishes revised UK Corporate Governance Code and Guidance on Audit Committees - September 2012
Improving financial reporting
- BIS response to Kay Review of UK Equity Markets and Long-term Decision Making - October 2013
- FRC releases Guidance on Strategic Report for consultation - August 2013
- BIS releases consultation on transparency of UK company ownership and business trust - July 2013
- FRC releases suggestions for conducting effective audit tenders - July 2013
- FRC making auditors' work more transparent to investors - June 2013
- DEFRA publishes consultation on Greenhouse Gas reporting draft regulations - July 2012
- BIS indicates next steps on the future of narrative reporting - March 2012
- FRC publishes consultation paper on risk management, internal controls and the going concern basis of accounting - November 2013
- FRC to adopt lessons from consultation on going concern guidance - June 2013
- Revised remuneration principles published by ABI - November 2013
- Revisions to GC 100 and Investor Group directors' remuneration report guidance - October 2013
- Collective Engagement Working Group published report on long-termism and collective action - December 2013
- Competition commission unveils audit market reform - October 2013
- IIA launches new guidance code for internal audit in financial services organisations - July 2013
- BIS publishes third report of Kay review - July 2013
- Government response to the Kay review of UK equity markets - July 2013
- FRC celebrates 20 years of the UK Corporate Governance Code with a series of essays - November 2012
- Short-termism is a problem in UK equity markets and no single reform can provide the solution - July 2012
- The Government announces reforms of executive pay - June 2012
Women in the boardroom
A global perspective on the efforts around the world to introduce quotas for women on listed company boards of directors.
Download document - March 2013
The FRC has issued guidance for directors of UK companies on going concern and liquidity risk.This page provides links to guidance and consultation papers published by the FRC.
The FRC has issued for consultation various proposals for changes to the Corporate Governance Code regarding the reporting of risk, internal controls and going concern.