高頓網校小編與ACA學員一起分享有關ICAEW資訊（摘自ICAEW協會官網）：ICAEW comments on new UK Corporate Governance Code requirements.
　　The UK Financial Reporting Council (FRC) has today published an updated version of the UK Corporate Governance Code, including new requirements for companies to publish a ‘viability statement’ and to link remuneration more closely to their long-term success.
　　Robert Hodgkinson, ICAEW executive director, said: “The new code will present really big challenges for boards over the next few months. It will take a great deal of work for them to ensure they are compliant.
　　“There are two main challenges they face. Firstly, to work out what they need to change in their risk management and reporting to satisfy the new guidance. Secondly, they will need to decide over what period they consider their company to be viable so they can be ready to issue their new viability statement. In looking at this, they will want to think about what their other companies in their sector are doing and what their shareholders will expect.”
　　The updated Code also incorporates changes to remuneration.
　　Robert commented: “The level of interest in executive pay remains high among shareholders and the public. Government recently introduced new regulations to enhance shareholder engagement and disclosure by companies. The changes to the Code announced today are broadly in line with those, linking pay to long-term performance rather than to its role in attracting and retaining talent.
　　“Some research suggests that companies are changing their remuneration policies. However, what impact these changes will have longer term is hard to tell. There has been a trend for remuneration to increase over the past years despite efforts to contain it.”
 
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