The Financial Reporting Council (FRC) regulates auditors, accountants and actuaries, and sets the UK’s Corporate Governance and Stewardship Codes. As the competent authority for audit in the UK, the FRC sets auditing and ethical standards, and monitors and enforces audit quality. Audit Committees can play a vital role in guaranteeing audits are conducted to high-quality standards and the FRC routinely engages with audit committee chairs (ACCs) to inform its work. The FRC is keen to further its understanding of ACCs’ views on, and approach to, audit quality, and commissioned YouGov to conduct 50 one-to-one interviews with ACCs in order to explore this subject. This report outlines the key findings from this year’s research, comparing and contrasting with last year’s findings. Additionally, YouGov retained expert advisors from the audit sector to review this report and to bring context from the wider audit landscape.