audit committee

'audit committee' can also refer to...

audit committee

audit committee

audit committee

audit committee

International Auditing Practices Committee

International Auditing Practices Committee

Auditing Practices Committee

MAYHEW, Jeremy Paul (born 1959), Chairman, City Bridge Trust Committee, since 2014, Deputy Chairman, Policy and Resources Committee, since 2013, and Deputy Chairman, Finance Committee, since 2013, City of London Corporation (Chairman, Audit and Risk Management Committee, 2011–14)

WHITE, Peter Richard (born 1942), non-executive Director, Reckitt Benckiser (formerly Reckitt & Colman), 1997–2008 (Chairman, Audit Committee, 1998–2006, and Member, Nomination Committee, 1999–2008)

LAVER, Gillian Margaret (born 1949), Independent Member, Audit and Governance Committee, Human Fertilisation and Embryology Authority, since 2013

DOUGAL, Andrew James Harrower (born 1951), non-executive Director and Chairman, Audit Committee, Carillion plc, since 2011

ASHLEY, Michael St John (born 1954), non-executive Director, since 2013, and Chairman, Audit Committee, since 2014, Barclays plc

O’DONOVAN, Kathleen Anne (born 1957), Member of Court, Bank of England, 1999–2005 (Chairman, Audit Committee)

KING, Graeme Crockatt (born 1948), Chairman, Hydro Hotel Eastbourne plc, since 2004; Chairman, Audit Committee, Company Director and Board Consultant, Rank Foundation, since 2006

REID, David James Glover (born 1936), Member, Arts Council of England, 1995–98 (Acting Deputy Chairman, 1997–98; Chairman, Audit Committee, 1996–98)

SPICER, Harriet Greville (born 1950), coach and mentor, since 2008; Partner, Working Edge Coaching and Mentoring, since 2007; Governor, since 2008, Member of Council, since 2011, and Member, Audit Committee, since 2014, London School of Economics and Political Science

LAWRENCE, David Kenneth (born 1949), non-executive Director and Chairman, Science and Technology Advisory Board, since 2009, and Member, Audit Committee, since 2013, Syngenta AG (Head, Research, 2000–03; Head, Research and Development, 2003–09)


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In public companies, a committee of non-executive directors that is responsible for oversight of financial reporting, internal and external audit, compliance with regulatory codes, and risk management. The UK’s Combined Code on Corporate Governance now recommends that all public companies establish audit committees to encourage accountability and public confidence. Such committees enhance the independence of auditors by enabling them to report to a body that is independent of the executive directors. In the USA the role of audit committees was strengthened by the Sarbanes–Oxley Act 2002, passed in the wake of the Enron scandal. See also remuneration committee.

Subjects: Accounting.

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