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Implementing the FRC Guidance for the Audit Committee.

14th November 2012 5 Comments

“What approach are companies adopting to the incorporation of the new FRC Guidance for Audit Committees?  Are they updating their AC terms of reference to include the new Code text and the incorporating the FRC guidance by reference it – or adopting a more comprehensive approach i.e. writing in the FRC guidance into their terms of reference?”

 

 

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Comments

  1. FTSE250 said

    22nd November 2012 at 11:12 am

    As part of our Annual Review we are considering changes.

    • FTSE100 said

      15th November 2012 at 12:42 pm

      We have no plan to update ahead of our general annual review. If any changes considered appropriate, we’d do it then.

      • FTSE100 said

        15th November 2012 at 10:06 am

        I agree with the comments made previously.

        • FTSE100 said

          15th November 2012 at 9:49 am

          Having reviewed the Guidance and the Audit Committee’s Terms of Reference, we do not believe it is necessary to amend the Terms of Reference as they already encompass the revised Guidance.

          • FTSE250 said

            15th November 2012 at 8:57 am

            Neither. Having reviewed our existing terms and the guidance, we don’t feel changes are necessary. In our view, the only change of any real substance is the mandatory audit tendering and we don’t see any need to refer to that in the Audit Committee terms of reference

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