US - The Sarbanes-Oxley Act 2002, signed into US law on 30 July, is a "hasty response" to recent accounting scandals, according to global consultants Mercer Investment Consulting.
A non-executive director of GlaxoSmithKline has already stepped down from the company's audit committee to ensure compliance with the legislation.
The extra-territorial effect of the law has caused an international outcry and the SEC has already signalled that foreign groups whose shares are traded in the US could be granted some concessions.
The Act prohibits registered public accounting firms from performing certain non-audit services for audit clients.
Actuarial services are specifically listed in this prohibition.
Standard Life has increased exposure to risk assets in three out of five funds in its Active Plus and Passive Plus workplace pension ranges.
Some 48% of employers are unaware of the services or help they offer to members of their defined contribution (DC) schemes, according to Aon.
Jupiter Asset Management's Abbie Llewellyn-Waters, manager of the Jupiter Global Sustainable Equity strategy, explains why firms need to integrate ESG into their business model