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Governance in focus: Audit committees and the 2017 reporting season

Published on: 28 Nov 2016

We expect most audit committee reports to change a lot this year, and to assist you, the Deloitte Academy’s comprehensive year end briefing for audit committees is now available.  In addition to the key areas of regulatory focus for this reporting season, we set out: 

  • how audit committees can engage with the greater attention to internal controls and internal audit encouraged by the 2016 Guidance on Audit Committees;
  • areas to consider on corporate culture and corporate governance reform, including the stakeholder considerations outlined in s172 of the Companies Act;
  • a summary of the significant upcoming changes in international tax and reporting on tax;
  • changes to investor positions on reporting of remuneration;
  • tips on effective audit committee reporting; and
  • a round-up of emerging governance themes. 

Also included is a comprehensive checklist to act as a guide for reviewers of the audit committee report, covering areas where audit committees may choose to report as well as those where reporting is required.  An editable version of this checklist is available here.

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