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.
- FRC publishes 2014 Corporate Reporting Review - October 2014
- The CMA's final Order on mandatory tendering - September 2014
- FRC updates the UK Corporate Governance Code - September 2014
- The Competition & Markets Authority's proposals on mandatory tendering - July 2014
- FRC re-confirms the primacy of the 'True and fair' view - June 2014
- FRC consults on changes to the UK Corporate Governance Code - April 2014
- European Parliament approves EU audit legislation - April 2014
- 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.
- Keeping pace with tax change: a briefing for non-executives - June 2014
- The 2013 audit committee reporting season - New rules or new regime? - October 2013
- Effectiveness of the external audit process - September 2013
- Effectiveness of the external audit process - Foundation Trusts
- 2013: Raising the bar for audit committees - January 2013
- Describing your strategy and business model - December 2012
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.
Providing a clear steer - Annual report insights 2014
The Deloitte 2014 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.
*NEW* Providing a clear steer - Annual report insights 2014 - October 2014
It has begun - Early examples of reporting practices - February 2014
A practical guide to assist in the understanding and application of new requirements to prepare a 'strategic report' in place of the business review.
- The strategic report - a practical guide - October 2013
Hitting the right note
- Directors' remuneration report - A practical guide to the new regulations - October 2013
- The new remuneration report - First impressions - January 2014
- The new remuneration report - Second impressions - May 2014
- *NEW* The 2014 AGM season FTSE 100 - June 2014
Source guidance from the Financial Reporting Council
Links to relevant source materials from the Financial Reporting Council.
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 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 updates the UK Corporate Governance Code - September 2014
- FRC's third annual report "Developments in Corporate Governance 2013" - December 2013
- FRC seeks consistency in the reporting of exceptional items - December 2013
- 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
Improving financial reporting
- The Financial Reporting Lab explores corporate reporting in the digital world - April 2014
- 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
- 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
- FRC celebrates 20 years of the UK Corporate Governance Code with a series of essays - November 2012