���㣨Leyu����������

The provision of clear, accurate and relevant financial reporting to the capital markets can positively support a company’s reputation and build market confidence. The role of the audit committee is critical to maintaining and building trust in financial reporting.

Audit committee members typically take on a heavy workload and make decisions on complex and difficult issues. They are the board’s main interface with the external auditors and the destination for important and sensitive internal audit findings.

External advice and peer group interaction can help enhance audit committee performance.

���㣨Leyu���������� established the Audit Committee Institute (ACI) to help committee members keep up with relevant business issues and generally enhance audit committee practices and processes.

• conducts regular ACI Roundtables that function as a forum and ideas exchange for audit committee members
• publishes the findings of local and overseas surveys of audit committee practices
• produces the Across the board newsletter for audit committee members and other directors
• hosts special interest workshops (e.g. financial reporting requirements).