Bell Rock glossary
Statement of Guidance
CIMA guidance setting out its expectations of how regulated entities should meet their obligations.
A Statement of Guidance (SOG) is a regulatory measure issued by CIMA that sets out the Authority's expectations of how regulated entities should conduct particular aspects of their business; for example, corporate governance, the nature and duties of directors, or outsourcing. While a SOG is guidance rather than a rule, CIMA assesses regulated entities against its expectations, so following applicable statements of guidance is an important part of demonstrating good governance and compliance.
Related guidance
Tax Information Authority · Directors Registration and Licensing Act
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