The Financial Reporting Council (FRC) is calling for views on whether the Combined Code on Corporate Governance is effective.
In order to establish how relevant and useful the code is, the FRC has launched a consultation exercise to determine whether it has helped improve board performance.
Additionally, the FRC is hoping to gauge the code's impact upon smaller listed companies and how effective its explain or comply mechanism is.
FRC Chairman Sir Christopher Hogg said: "The feedback we have received to date suggests that, while there are some points of concern, the code is working reasonably well and having a broadly beneficial impact."
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