Tax, Accounting & Legal

Rating Agency Codes of Conduct

Over two years have passed since the introduction of the IOSCO model code for rating agencies, and the European Commission for Securities Regulation’s (CESR) recent report revealed that most users of ratings believe that the system of market-led accountability is working well. Cognisant that discussions with the market can lead to a broader understanding and acceptance of our criteria, Standard & Poor’s is committed to providing all market participants with advanced knowledge and the opportunity to provide input on material policy changes.

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