There is a risk the market may become dominated by the Big Four, a study by the Financial Reporting Council reveals.

The Internal Audit Code of Practice from the Chartered Institute of Internal Auditors aims to restore trust in corporate governance.

The Chartered Institute of Internal Auditors has published the code to boost independent assurance and bolster corporate governance.

Companies are complying with the governance code, but ‘continue to struggle’, finds research on behalf of regulators.

Investors support need for ESG policy; revised reporting standards; call for ARGA; US climate debate hots up; a big bath on earnings.

Sustainability reporting assurance is on the cards; leaders gain status through humility; the biggest bonuses; older CEOs cut less carbon.

FRC review of audit market competition reveals 98% market share that ‘leaves little room for challengers to emerge’.

Court of Appeal refuses to hear ClientEarth’s claim against Shell; FRC reports progress on transparency; women miss out on CEO chances.

BlackRock highlights gender diversity benefits; FRC publishes advice on ‘materiality mindsets’; WEF hears that growth takes many forms.

The Institute of Business Ethics is sending a clear message to the many FTSE 350 companies that lack an accessible ethics code.