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ACCA Applied Knowledge · Business and Technology · Regulation and financial crime

Which of the following is an example of regulation that applies specifically to the way a listed company reports and behaves, rather than to all businesses?

Stock exchange listing rules apply specifically to companies whose shares are listed, setting requirements for disclosure, reporting and governance. Health and safety and employment law apply to all employers whether or not they are listed, so they are general rather than listed-company regulation.

  1. AStock exchange listing rulesCorrect
  2. BHealth and safety legislation
  3. CEmployment contract law

Explanation

Listing rules are set by the exchange and apply only to companies whose shares are listed, covering disclosure and governance. Health and safety and employment law apply to all businesses regardless of listing status.

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