Acknowledgements The BRC Guide was first published in 2016, and revised in 2018 to reflect changes to the Code of Corporate Governance 2018 and other updates. Our appreciation to those who have contributed to the 2016 edition (indicated with superscript “A”) and/or 2018 edition (indicated with superscript “B”). BRC Guide Review Panel Mr Tham Sai Choy A,B (Chairman) formerly KPMG Mr Robert Chew A,B iGlobe Partners Mr Philip Forrest A,B TerraCom Mr Nicholas Hadow A,B Investment Management Association of Singapore Professor Ho Yew Kee A,B Singapore Institute of Technology Mr Koh Chiap Khiong A Sembcorp Industries Mr Soh GimTeik A,B Finix Corporate Advisory Mr Tan Chin Hwee A,B Trafigura Mr Wong Meng Meng A,B WongPartnership Mr Yap Chee Keong A,B Olam International BRC GuideWorking Committee Mr Irving Low A,B (Lead) KPMG in Singapore Mr Edouard Bertin-Mourot A KPMG in Singapore Ms Amanda Chew A,B KPMG in Singapore Mr Richard Chung A KPMG in Singapore Mr Jonathan Jong B KPMG in Singapore Ms Tea Wei Li B KPMG in Singapore Ms Natalie Toh A KPMG in Singapore Ms Charlotte Venet B KPMG in Singapore Ms Emilie Williams A,B KPMG in Singapore