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A.3.e Discuss the provisions of international codes of corporate governance (such as OECD) that are most relevant to auditors. [2]
Which document to follow? OECD or the UK corporate governance code here in the study guide states OECD again the Examinable documents says The UK corporate governance code. If I follow UK corporate governance code then it is really a huge document although the study guide says provisions most relevant to auditors, I know in uk 9 provisions of uk corporate governance an auditor is required to review out of some 41 (may be) is this 9 provision will cover this syllabus area or other things to study to cover this area. Thanks a lot.The OECD principles set out desirable outcomes to CG eg transparency. The outcomes can be achieved in different ways eg in the US Sarbanes Oxley Act, in the UK, the UK CGC.
ACCA says that UK CGC should be used as the example of how the OECD principles can be implemented.
Don’t go back to original documents as they are far too detailed. There will be enough in the OT notes and lectures.
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