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In this issue of the ACI Quarterly we look at the audit committee’s perspective on internal audit value. Next we discuss the implications of the Senior Accounting Officer certification process in Tax comes out of the box. This is followed by discussions on the new pension’s auto-enrolment requirements and extended assurance. We also include an article from the ACI in the US that focuses on the steady rise of IT on the audit committee agenda.

In this issue of the ACI Quarterly we include a speech by Baroness Hogg, chair of the Financial Reporting Council, given at the Sarasin Responsible Investment Conference. Next, Andrew Walsh, KPMG, explains why health and safety compliance is key for business success. We also present two articles from the U.S. ACI on social media and audit committee agenda time. We briefly set out the recommendations issued by the Sharman Inquiry regarding going concern and liquidity. This edition of the Quarterly finishes with our regular financial reporting update.

In this issue of the ACI Quarterly David Matthews, KPMG, discusses the issues of corporate reporting asking if integrated reporting is a way of addressing these issues. Next we present an interview with Frans Cremers, a seasoned Dutch non executive director, on the working relationship between the audit committee chairman and the external auditor. We also take a look at emerging IT issues by examining the issues surrounding cloud adoption by companies. In addition we look at the trend of regulating to prevent future corporate governance failures. We also briefly discuss the FRC’s consultation on boardroom diversity together with a few additional regulatory announcements. This edition of the Quarterly finishes with our regular financial reporting update.

In this issue of the ACI Quarterly David Matthews, KPMG, discusses the issues of corporate reporting asking if integrated reporting is a way of addressing these issues. Next we present an interview with Frans Cremers, a seasoned Dutch non executive director, on the working relationship between the audit committee chairman and the external auditor. We also take a look at emerging IT issues by examining the issues surrounding cloud adoption by companies. In addition we look at the trend of regulating to prevent future corporate governance failures. We also briefly discuss the FRC’s consultation on boardroom diversity together with a few additional regulatory announcements. This edition of the Quarterly finishes with our regular financial reporting update.

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