This guidance is designed to assist company boards in making suitable arrangements for their audit committees, and to assist directors serving on audit committees in carrying out their role. While boards are not required to follow this guidance, it is intended to assist them when implementing the relevant provisions of the UK Corporate Governance Code. Companies with a Premium listing of equity shares in the UK are required under the Listing Rules either to comply with the provisions of the Code or to explain to shareholders why they have not done so.
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