Turnbull Report

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A report (1999) providing directors of UK listed companies with guidance on risk management and internal controls and their obligations with regard to both under the Combined Code on Corporate Governance. It was prepared by a working party of the Institute of Chartered Accountants in England and Wales and endorsed by the London Stock Exchange. Revised guidelines were issued in 2005.

http://www.frc.org.uk/documents/pagemanager/frc/Revised%20Turnbull%20Guidance%20October%202005.pdf Free downloadable pdf of the 2005 Turnbull Guidance from the FRC website

Subjects: Accounting.

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