The reporting process for the 2023 reporting period has started! Please submit your reports, immediately, as soon as they are available

Resources for Audit Committees

To facilitate the development of Audit Committees, the Service for Accounting, Reporting and Auditing Supervision will seek, translate and develop guidance documents for Audit Committees.


Audit Committee Charter Templates

Model Audit Committee Charter Sample Audit Committee Charter for Banks

Guidances and Tools

Audit quality – a director’s guide Guidance on Audit Committees Guidebook for Audit Committees Best Practice Guide to Audit Tenders Leadership Training Toolkit for State-Owned Enterprises External Auditor Assessment Tool Guide to Internal Control Over Financial Reporting ESG Governance: Recommendations for Audit Committees Guide to Reading the PCAOB’s New Inspection Report Communications with Audit Committees Concerning Independence

Collaboration with audit oversight body

Protocol for communication of findings with audit committees Communicating findings to audit committees

Audit Quality Indicators

Audit Quality Disclosure Framework Audit Quality Indicators: A global overview of initiatives

Useful links

Association of audit committee members Center for Audit Quality