While votes on remuneration steal the spotlight during annual meetings, accounting and auditing rules will also be a bone of contention for institutional investors and policymakers this year.

A coalition of investors, led by the £34bn Universities Superannuation Scheme, has come together to push top-level policy changes on auditing rules and accounting standards. They argue that reforms are needed for all companies but in particular for banks, where more stringent rules might have helped give a more accurate picture of their financial health ahead of the financial crisis.