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UK ACI Publications, Surveys & Resources

The UK Audit Committee Institute is dedicated to providing audit committee members with timely information that will assist them in improving the audit committee and financial reporting processes. This section consists of surveys and articles related to audit committee trends and corporate governance issues. This section also contains a number of other publications relating to wider issues that may of use to audit committee members.

This document summarises the proposals issued by the European Commission on 30 November, the latest stage in a consultation process that started with the publication of the Green Paper Audit Policy – Lessons from the Crisis in October 2010.

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Economic uncertainty, the search for new ways of working to drive efficiencies, and the pace of organisational change will provide organisations with challenges this year. Our ten suggested areas of focus for audit committees throughout 2012, detailed further on the enclosed briefing sheet, include: financial reporting and related internal control risk, company’s plans to grow and innovate, and crisis management.

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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.

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This publication summarises the BIS Consultation Paper ‘The Future of Narrative Reporting’ which proposes radical changes to the UK narrative reporting framework in a bid to ensure relevant information can be more meaningfully presented and more quickly accessed by shareholders and other stakeholders.

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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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Autumn Technical Update 2011

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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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This document provides insights into the type of information that non-executive directors may receive from management and what it might look like in practice.

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European Commission Green Paper: The EU corporate governance framework This briefing sheet summarises the EC Green Paper addressing the effectiveness of the current corporate governance framework for European companies in the light of the financial crisis.

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In this issue of the ACI Quarterly we are delighted to begin by presenting an interview with Sir David Tweedie on the benefits of global accounting standards. Next, Kevin Haywood Crouch (KPMG Forensic) and Adam Collinson (Eversheds) discuss competition law compliance in Great (regulatory) expectations. Then we take a look at Enhancing IT governance and present Stephen Haddrill’s speech to audit committee chairs on the role of UK boards in determining and managing their level of risk.

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When considering their 2011 AGM’s, boards should consider… Each year we produce Shareholders’ Questions to assist directors and others in their preparation for their company’s Annual General Meeting. As last year’s themes of economic uncertainty, valuation and sustainability are still very much at the front of everyone’s mind, we have taken the decision not to publish a full book of questions for 2011. Rather, the questions included are designed to supplement and complement those posed in Shareholders’ Questions 2010, and in doing so provide board pointers to possible areas of shareholders’ concern and help directors and management plan and develop informed responses. It should be remembered that the industry or environment in which your company operates will also greatly influence the nature of questions raised by shareholders. Consequently, these questions, and those set out in Shareholder’s Questions 2010 are not exhaustive and should be seen only as a guide.

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Welcome to the thirtieth edition of the UK Audit Committee Institute Quarterly – a publication designed to help keep audit committee members abreast of regulatory matters, company law, accounting and audit issues and changes in the corporate governance arena.

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The global community of Audit Committee Institutes recently conducted an international survey amongst audit committee members of public companies from twenty-eight countries worldwide - this publication contains an overview of the headline comments from the survey and highlights relevant UK and global trends.

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This is the fifth annual survey of audit committee members’ views from across the globe. Over 28 countries participated in the survey and over 1100 people responded. This document focuses on the results from the following European countries: UK, Switzerland, Belgium, Ireland, France, Netherlands, Austria, Denmark and Russia.

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Welcome to the twenty-ninth edition of the UK Audit Committee Institute Quarterly – a publication designed to help keep audit committee members abreast of regulatory matters, company law, accounting and audit issues and changes in the corporate governance arena.

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Following a period of consultation the FRC have issued the newly named UK Corporate Governance Code. This document provides a brief overview of the changes made to the corporate governance guidance.

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Welcome to the twenty-eight edition of the UK Audit Committee Institute Quarterly – a publication designed to help keep audit committee members abreast of regulatory matters, company law, accounting and audit issues and changes in the corporate governance arena.

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Shareholders’ Questions 2010 has been prepared in order to assist directors in their preparation for their company’s Annual General Meeting. This publication suggests questions that shareholders are likely to ask with a view to helping directors and management plan and develop informed responses.

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The Audit Committee Institute presents a research piece conducted by KPMG in the Netherlands and Erasmus University into Business Codes and their use within the Fortune Global 200 companies.

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The Audit Committee Institute (ACI), sponsored by KPMG, provides technical and regulatory knowledge for audit committee members.

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The Audit Committee Institute (ACI), sponsored by KPMG, provides technical and regulatory knowledge for audit committee members.

• more

The Audit Committee Institute (ACI), sponsored by KPMG, provides technical and regulatory knowledge for audit committee members.

• more