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This issue’s main article focuses on the role of the audit committee when reviewing the financial statements. This is an important role of the committee but can be daunting for those unfamiliar with accountancy. The article explains some of the essentials that underpin the statements and encourages committee members to ask questions as part of their review. We thought you might find it useful during the process of getting your financial statements approved.
This Audit Committee Update has been produced by the CIPFA Better Governance Forum for its subscribing organisations but additionally this issue is being made available to subscribers of the Finance Advisory Network due to the main topic it covers.
Please feel free to circulate it widely to your organisation’s audit committee members and colleagues. It can also be placed on an intranet. It should not be shared with audit committee members of organisations that do not subscribe to the Better Governance Forum or Finance Advisory Network or disseminated more widely without CIPFA’s permission. Audit Committee Update is covered by CIPFA’s copyright and so should not be published on the internet without CIPFA’s permission. This includes the public agendas of audit committees.
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