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From 28 September 2018 all AIM companies will need to report on their application of a recognised corporate governance code.
This information must be available on a website and must include:
Previously, AIM companies have had a choice of either stating on their website which corporate governance code they follow, or that they do not follow a code, instead setting out their own arrangements.
Each company should identify the code best suited to their sector and size. For UK incorporated AIM companies, this is likely to be either the Quoted Companies Alliance (QCA) Corporate Governance Code or the FRC’s UK Corporate Governance Code. For more information on the new QCA Corporate Governance Code, see here.
For companies registered overseas, it is possible to report against a recognised code in their home country.
For more information, contact:
+44 (0)7587 031073