ICAEW spoke to 14 experienced members of audit committees of a very wide range of large UK and international companies. This report looks at the nature and extent of the fraud risk from the perspective of audit committee members, as well as what the corporate sector is doing to improve the chance...

This ICAEW publication explains in simple terms who does what in the financial reporting system for UK companies with full main market listings.

The Audit Firm Governance Code (the Code) is intended to assist in promoting continuing confidence and choice in the market for the audit of listed companies and should be relevant to everyone who sees audit as playing a vital role in a market economy. The primary purpose of the Code...