Audit Committee Resource Guide - Deloitte
Audit Committee Resource GuideReferencesThe King IV Report on Corporate Governance for South Africa 2016 (King IV)Companies Act 71 of 2008Johannesburg Stock Exchange Listings RequirementsThe SAICA Guide to the Companies ActFinancial Reporting Council (UK) Guidance on Audit Committees01Audit Committee Resource Guide | ContentsContents Section 1 Audit Committee leading practices and trends ___________________________________ 03Section 2Audit Committee composition ________________________________________ _____________ 09 Appointment of the Audit Committee ________________________________________ _____ 09 Independence of Audit Committee members _____________________________________ 11 Qualifications and financial literacy ________________________________________ ________ 15 Director qualification disclosure requirements ___________________________________ 17Section 3 Key responsibilities ________________________________________ ________________________ 19 Audit Committee charter and agenda ________________________________________ _____ 19 Functions of the Audit Committee ________________________________________ _________ 20 Reporting and disclosure
Appendix A Sample audit committee charter _____ 65 Appendix B Planning tool: Audit committee calendar of activities _____ 81 Appendix C Audit committee performance evaluation _____ 101. SECTION 1 Audit committee leading practices and trends Audit committee leading practices and trends. The following is a summary of certain leading practices for ...
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