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Changes are gathering pace in the world of corporate governance and the role of company directors. Recent years have seen a raft of reports, codes and reviews, together with government consultation papers, proposals for new legislation and the establishment of the Financial Reporting Council. The trend for increased regulation and scrutiny of directors looks set to continue, with the progress of new legislation through parliament, the implementation of the European Union (EU) Action Plan, regular reviews of the Combined Code on Corporate Governance and the Financial Services Authority’s proposed extension of the role of auditors.

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