Audit Committee Guidance for European Companies (ecoDa and KPMG)

This publication explains the principles underlying the audit committee’s role and aims to help steer organisations through the requirements set out in the Statutory Audit Directive 2006/43/EC, published by the European Commission in 2006. It provides non-prescriptive guidance to help audit committees (and those who support them) gain a better understanding of the processes and practices that help create effective audit committees and helps them to identify and achieve their objectives and add value to the board of directors, the organisation and its stakeholders.