Board committees - Deloitte
must be appointed by the shareholders at every annual general meeting. This requirement highlights the importance of the board’s nomination committee. As all audit committee members must be directors (members of the board), it is important that the nominations committee identifies suitably skilled and qualified
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www2.deloitte.comis important that the nominations committee identifies suitably skilled and qualified individuals to nominate for appointment to the audit committee. Of course, the shareholders may appoint any director they deem fit and proper. Section 94 of the Companies Act determines that the audit committee must consist of at least three