The paper explores how a small sample of FTSE 100 company audit committees address the external audit aspects of the reporting responsibilities assigned to them by the UK Corporate Governance Code. The paper aims to offer business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management. The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants and supports its 162,000 members and 428,000 students in 173 countries. The paper is based on examples drawn from current practice and focuses on enhancing the value of the audit committee report.
