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| Topic: |
Business
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| Number of pages / Number of words: |
6 / 1529 |
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The Hampell Report led to the Code for which every listed company complied with after the date 31 December 1998 so its importance is indeed great though it was, in essence, a reinstatement of what had already been said.
The Turnbull Committee was set up in 1998 to give guidance to companies as to how to approach the new requirement laid out by the Combined Code for a statement in the annual report explaining how they have applied the Code Principle and Code Provisions relating to internal control...
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This resulted in the Turnbull Guidance report being published in 1999 which is an approved structure for which management can show that they have sufficient internal control structures and financial reporting procedures to comply with section 404 of the Sarbanes-Oxley Act (which has to be complied with in order to trade on the United States Stock Market)...
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