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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.

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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This document provides a brief overview of ten suggested areas of focus for audit committees when considering their agendas for 2010.

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In this issue of the ACI Quarterly, we highlight the key themes arising from Sir David Walker’s independent review of corporate governance in UK banks and other financial industry entities (BOFIs), Jan-Michiel Hessels shares his experiences of working in the not for profit sector and we look at the ten principles of risk oversight recommended by the BRC (Blue Ribbon Commission) to help boards strengthen oversight of their company’s risk management system and activities.

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1 December saw the FRC issue its proposed changes to what is now called ‘The UK Corporate Governance Code’ - this document gives an overview of the main proposals and the potential changes to provisions.

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Sir David Walker’s independent review of corporate governance in UK ‘BOFIs’ – this document seeks to address some of the key matters arising from this report.

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In this issue of the ACI Quarterly, Rodger Hill, Head of Finance Management at KPMG discusses the burning question of whether transforming your finance function could held to transform your business. We also discuss trends found in narrative reporting disclosures from the FTSE 100 and KPMG’s Forensic Team provide insights into a recent survey that indicates that many UK companies risk falling foul of anti-bribery and corruption rules

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Welcome to the sixth edition of Horizon: a briefing paper for audit committee members and finance directors.

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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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This issue of the ACI Quarterly is risk themed. Mary Pat McCarthy from KPMG in the US discusses the key oversight challenges facing audit committees today and Tim Copnell discusses lessons learnt from the financial crisis. Other articles include a discussion of the importance of risk culture and why it has come under the spotlight recently and Emma Bendon and Katherine Lee discuss companies’ relationships with investors

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The Audit Committee Institute’s (ACI’s) fourth International Survey of Audit Committee members gives an insight into how the recession has fundamentally changed the way audit committees are working.

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This issue of Quarterly starts with Focus on “Non-Financial” Reporting, which highlights the key areas of focus for the audit committee for the front end of the accounts, Martin Morrow of KPMG in Australia writes about the current debate over Executive pay: balancing investor and executive expectations and The Audit Committee Institute in Ireland interviews Dan O’Conner for his views on Audit Committee Challenges: A Perspective from Ireland.

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European Audit Committee Chairman’s forum – Paris 13 November 2008.

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Welcome to the sixth edition of Horizon: a briefing paper for audit committee members and finance directors.

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

• more

The Annual General Meeting (AGM) provides a platform on which shareholders can engage in active dialogue with the board of directors. The questions in this publication aim to give broad guidelines as to possible areas of shareholders’ concerns.

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Ten things that audit committees should consider when deciding upon their 2009 agenda.Ten things that audit committees should consider when deciding upon their 2009 agenda.

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The ACI has assessed the corporate governance statements of all the companies within the FTSE 100, focusing on the following areas: • types of committees; • the “financial expert”; • internal control statements; and • board performance evaluation.

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Quoted companies with financial periods beginning on or after 1 October 2007 are now required to disclose additional information within their Business Reviews.

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