Corporate Governance in the United Kingdom
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Corporate Governance in the United Kingdom had, until recently, relied on certain statutory responsibilities placed on Directors and external auditors as regards a company’s annual accounts and their audit. These legal requirements are set out in Part VII (sections 221 to 262) of the Companies Act 1985. These requirements linked to an expectation that directors and auditors would fulfil their obligations honestly and with due care and attention were deemed sufficient.
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