Summary
In 2016, the Chairman of the United Arab Emirates' Securities and Commodities Authority's Board of Directors issued Resolution No. (7 R.M) which established new standards for the institutional discipline and governance of public shareholding companies in the UAE. The resolution outlines requirements for the composition and responsibilities of the board of directors, as well as procedures for the election of board members and the appointment of executive management. It also establishes requirements for financial reporting and disclosure, including the publication of annual reports, financial statements, and other information relevant to shareholders. Additionally, the resolution mandates that public shareholding companies establish policies and procedures to prevent conflicts of interest and insider trading, and requires the establishment of an internal audit function and the appointment of an external auditor. The resolution is intended to promote transparency and accountability in the governance of public shareholding companies in the UAE and ensure compliance with international standards of good corporate governance.
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