The Audit Committee Guidelines: Improving Accountability and Performance have been prepared to assist agencies with the establishment and maintenance of audit committees. The guidelines were updated in July 2020 and a summary of significant changes has been provided, highlighting the major amendments from the previous guidelines.
The guidelines incorporate example reporting, checklists to assist audit committee members in carrying out their duties and other practical tools. The guideline appendices have also been issued below in Word format so that the example checklists and reporting can be tailored to meet the requirements within each agency.
