FRC publishes conversation starters to boost investor-audit committee engagement
24 Apr, 2023
The Financial Reporting Council (FRC) has published a web page providing the first in a series of conversation starters aimed at promoting better engagement between investors and audit committees to facilitate better understanding of companies and their approach to financial reporting and internal control.
The conversation starters are structured by topic, with an initial broad question followed by a number of more detailed follow-up questions. They have been developed in consultation with stakeholders, including investors, audit committees, and other interested parties.
Future areas of focus may include further ESG-related considerations, approach to materiality, contextualising risk and business model, use of emerging technology and other topical issues as they emerge.
The conversation starters are available on the FRC website.
