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Governance in focus – Audit Committee effectiveness – 2021 framework

Published on: 03 Sep 2021

The work of the audit committee has never been more important: investors, other stakeholders and regulators demand ever more informative and reliable reporting, not just of the results and financial position, but of strategy, resilience, long term value creation, of values, of a company’s role in climate change, not to mention the community and the whole public interest agenda.

To assist with the annual Code requirement to review the effectiveness of your audit committee, committee members will want to keep current with the range of new calls on their time and attention. Given how much the landscape has already changed for audit committees, we decided to update this effectiveness framework for current expectations, even though more changes will emanate from the 2021 consultations on corporate reporting and audit reform.

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