Amid policymaker concerns about the resilience of the market, lowering existing barriers to entry is key, alongside audit committees and shareholders being more open to PIEs using a broader field of players.

ICAEW’s Audit and Assurance Faculty considers audit committee perspectives on corporate fraud and how it can be better prevented and detected.

What are the key factors behind the emergence of fraud risks and how should organisations ensure their controls are fit for purpose? Two experienced audit committee chairs provide their thoughts.

A practical guide for audit committees on improving financial reporting.

Assurance maps can be a powerful tool providing great insights for boards, senior management and audit committees. Here the Audit and Assurance Faculty explores the concept of assurance maps and the benefits to various stakeholders.

ICAEW’s Financial Services Faculty has issued guidance to enhance the dialogue between bank auditors and their audit committees.

This report from ICAEW's Audit and Assurance Faculty considers audit committee perspectives on the nature and extent of corporate fraud and what the corporate sector is doing to improve the chances of preventing and detecting it.

What steps can and should audit committees, audit regulators, investors and auditors in the UK take to improve audit quality? This essay from the Audit and Assurance Faculty examines audit quality in terms of ownership, behavioural aspects, and structural drivers.

This report expands our examination to audit committees in a further six EU countries, spread across the centre and south, with various corporate governance traditions and different sized capital markets – namely Belgium, Cyprus, Greece, Malta, The Netherlands and Portugal.

Many players in the financial reporting ecosystem – not just auditors – directly or indirectly influence the quality and reliability of financial reporting and the likelihood that fraud will be prevented or detected.

This webinar will provide attendees with an overview of ICAEWs recommendations for developing an audit and assurance policy, based on proposals included in Brydon’s report on the quality and effectiveness of audit.

In this webinar we will cover three challenges for committees, and practical suggestions for how to work more effectively and efficiently.

The primary objective of this standard is to enhance performance and ensure a consistent approach across audit committees within the FTSE350. By setting out clear expectations and guidelines, the FRC aims to support the delivery of high-quality audits and reinforce public trust in the financial reporting process. The standard will apply to FTSE350 companies.

Guidance from the FRC, last published in 2021 on development on standards and guidance in audit, including the role of the audit committee, quality monitoring, oversight of professional bodies, enforcement and future plans and strategy. An index of previous reports is included, going back to 2011/12.

The KPMG sponsored Audit Committee Institute's website contains a toolkit, which is "an expanded collection of practical and useful frameworks providing audit committee members with examples they can consult and tailor when carrying out certain tasks as part of their audit committee oversight duties".

Audit Committee hub page from Deloitte. Includes surveys such as the Audit Committee disclosure in proxy Statements trends and best practice guidance and tools such as the Audit committee resource guide and the Audit committee brief newsletter.