Engelske Financial reporting Council har netop udgivet endelige anbefalinger for revisionsfirmaers governance:
“A report on the work of the firm’s Board and its INEs including performance against any KPIs in place. – A separate report from the independent non-executives and/or public interest committee; several firms already do this.
This report should include an explanation of how the independent non-executives or public interest committee have overseen the UK audit practice in particular, as well as the wider UK business more generally, over the reporting period.
– What the Board and the independent non-executives have done to satisfy themselves that the appropriate culture exists throughout the organisation.
– An explanation of why the firm has chosen to position its independent non-executives in the way that it has and how it believes that this serves the public interest by helping to ensure audit quality.
– A statement of how the Board and independent non-executives have worked during the year to fulfil the Code’s purpose defined above.”
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