The board structure and its committees
Chapter 3 deals with the structure of the board, its governance role and responsibilities. It also gives brief overviews of the different types of board committees, including: audit; nomination; remuneration; and risk committees. These are dealt with in more detail in later chapters.
ICSA Publishing
The ICSA Corporate Governance Handbook
ICSA Publishing
eBook chapter
Audits, accounts and financial statements
Chapter 7 gives details of the purpose of audit and the auditor's duty of care. The role of the audit committee is dealt with in detail, including audit tendering and internal control and risk management.
ICSA Publishing
The ICSA Corporate Governance Handbook
ICSA Publishing
eBook chapter
An authoritative guide to company secretarial practice. Detailed commentary is accompanied by over 80 precedents. Chapter 11 of the handbook looks at audit, including choice of auditor, audit rotation, audit committees and reports to the audit committee.
Douglas Armour
Company Secretarys Handbook
ICSA Publishing
eBook chapter
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