Skal der være krav om branchekompetencer i revisionsudvalg

Det engelske regnskabsråd, FRC, foreslår krav om, at revisionsudvalg også skal have branchekompetencer repræsenteret: “ FRC published a consultation paper seeking views on its proposed amendments to auditing standards, ethical standards for auditors, the UK Corporate Governance Code and its guidance for audit committees. (…) would now require the audit committee as a whole to have competence in relation to the sector in which the company operates. Additionally, the audit committee members would be required to have auditing and accounting competence. Lastly, C.3.8 would require shareholders to be informed about future audit tendering plans. “