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Audit Committee Effectiveness
Audit committees have been at the sharp end of the major changes in public company reporting recently introduced by the European regulators: the reshaped architecture of the annual report, the recently updated UK Corporate Governance Code, the revised Guidance on risk management, internal control and related and related financial and business reporting, the updating of ISA 700 and 720 covering audit reporting, and of course the requirements for audit committees imposed by the finalisation of the CMA investigation into the audit market. And from the Europe we are seeing a number of changes regarding audit, composition of boards and public company reporting. How on earth are you keeping up to date?
This practical guide in divided into two sections covering the key aspects of the audit committee’s remit.