It covers all aspects of an audit committee’s work, including: organisation (terms of reference, membership, meetings): key responsibilities; communicating and reporting by the committee; and evaluating audit committee effectiveness.

Regulatory reviews and requirements, such as the UK Combined Code and the US Sarbanes–Oxley Act, mean that many companies will be reviewing their governance arrangements. (Our survey reveals that 39% of major countries now have mandatory requirements for audit committees.) This booklet is designed to assist existing and new committees. As well as useful guidance on emerging practices such as the need for audit committee financial expertise, it contains an example charter and a self–evaluation guide.

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