While there are not expected to be any revolutionary changes to the report when it comes out next Monday it will tighten up controls on boardroom practice and extend the powers and liabilities of non-execs.
Higgs is expected to advise voluntary compliance on issues such as explaining how and why non-execs are chosen for the board and ensuring a more powerful role for the most senior non-execs.
Other parts of the review are expected to encourage companies to look further for boardroom talent and raise the number of female non-execs.
Does Darwin's theory apply to taxation? Colin ponders...
The EC has been instructed to draft a European Union (EU) directive authorising an EU financial transaction tax, which would apply to ten of the EU’s 28 member states
Accountancy watchdog the FRC has dropped its investigation into the former chief financial officer of Tesco, nearly two years after the supermarket was engulfed in an accounting scandal
Colin imagines how Apple's logo might change in the wake of the EC's ruling over its Irish tax arrangements