Prism Briefing – AIM Company Corporate Governance Reform

Prism Briefing – AIM Company Corporate Governance Reform

01 August 2018

In this briefing we review the new QCA Corporate Governance Code (QCA Code) and the AIM Rule 26 requirement to disclose details of compliance against a recognised corporate governance code.

From 28 September 2018 AIM Rule 26 will require AIM companies to disclose “details of a recognised corporate governance code that the board of directors of the AIM company has decided to apply, how the AIM company complies with that code, and where it departs from its chosen corporate governance code, an explanation of the reasons for doing so.” Companies are free to decide which governance code to follow however on 25 April 2018 the Quoted Companies Alliance published a new edition of the QCA Code. The QCA Code is tailored for small and mid-size quoted companies in the UK and in this briefing we highlight the key changes, where you can get hold of a copy and where to obtain guidance on the new AIM corporate governance arrangements.

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