Audit committee

Corporate governance.

(AC).

An audit committee is comprised of a number of members from a company's main board of directors, and is established to support the independence of the auditors from the company.

See also

• Agency risk
• Auditor
• Board of directors
• Board reserved powers
• Corporate social responsibility
• Developments in corporate and market regulation: implications for the treasurer
• ESG investment
• Ethics
• Governance
• Kay Review
• Institute of Business Ethics
• Shareholder value
• UK Corporate Governance Code