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New QCA Audit Committee Guide Published

The new and updated Quoted Companies Alliance (‘QCA’) Audit Committee Guide (2019) has been published and seeks to assist audit committee members and, in particular, the audit committee chair, to be effective in their roles. It sets out our views of best practice and is a companion to the Quoted Companies Alliance Corporate Governance Code (the QCA Code).

The Guide has particularly focused on providing general advice and guidance to new audit committee members, who may not yet be entirely familiar with the role of the audit committee and the tasks to be performed by its members. The Guide provides further insight based on a consideration of:

  • The effective audit committee
  • Roles and responsibilities
  • Risk management and internal control
  • Relationships with external auditors
  • The annual cycle
  • The audit committee report
  • Work programmes and induction framework

The Working Group that wrote the Guide included Louis Cooper, CEO of NEDA.


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