Helen Pitcher
Who evaluates the evaluators?
‘Recognising true board effectiveness is not just a matter of governance, important though that is, but of addressing boardroom behaviour at an individual and collective level.’
Tim Copnell
EU Audit Reform
Whilst much of the media comment on the EU proposals has been on NASs and auditor tenure, the draft legislation also includes other important provisions, including matters relating to competent authorities and auditor oversight and the reporting by the auditor to the relevant authorities of suspected irregularities with regard to the financial statements.