The corporate governance system provides the legal infrastructure for the operation of businesses, not-for-profit entities and civil society organisations.
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This section relates to the laws on how entities, including companies, incorporated societies, building societies and limited partnerships, are created, administered and wound up.
This page summarises the changes to the financial reporting system introduced by the Financial Reporting Act 2013. It also provides background to the review of the financial reporting framework that led to the new Act.