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Governance in focus — Audit Committee effectiveness

Published on: 23 Feb 2017

In the short time since we issued the first edition of Audit Committee effectiveness framework in 2015, the profile and the agenda of the audit committee has continued to grow. This new edition has been updated to include the FRC’s 2016 updates to the UK Corporate Governance Code and the Guidance on Audit Committees, the new Ethical Standard for Auditors and some other key narrative reporting considerations for audit committees. 

In addition to meeting requirements under the Code to perform an annual assessment of the effectiveness of the audit committee, this framework will also help committees keep pace with the new calls on the audit committee’s time and attention.

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