The FSA made this recommendation as part of its consultation paper released this week aimed at modernising and simplifying the listing rules in the UK.
In July, the DTI’s working group released a consultation document, setting out the broad principles which directors should follow in deciding what information is ‘material’ and should be included in the OFR.
It recommends that the OFR include both historic and forward-looking events and trends, including future plans, facts and events, probabilities, as well as risks and opportunities.
A final report by the working group is due to be published in December.
Mark McMullen joins the private client services team from Smith & Williamson
Merger between Clear & Lane Chartered Accountants and Magma Chartered Accountants was finalised on 3 February
BDO has taken its new partner intake to 23 during the first half of its financial year, including the appointment of five partners in five weeks
The firm reports 7.6% global fee income growth for the year ending 31 December 2016