With effect from 30 September 2010, the Irish Stock Exchange (ISE) requires Irish listed companies to comply with or explain why they have not complied with the provisions of the UK Corporate Governance Code. Irish listed companies have been required to meet the requirements of the Combined Code for some years. The ISE is also to include new provisions in the ISE Listing Rules. Consultation on the exact nature of these provisions is ongoing but these provisions will apply to Irish listed companies with financial years commencing on or after January 1 2011.