PRU 11.2.1

An Authorised Person must implement and maintain a written disclosure policy that:

(a) sets out the firm's approach for determining which of the disclosures set out in App12 it needs to make;
(b) details the processes and procedures and its internal controls in relation to such disclosure;
(c) details the medium for disclosure that most appropriately meets the purposes of this Chapter; and
(d) is approved by the Governing Body of the firm.