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Welcome to the latest edition of the ACI Magazine, designed to keep you, audit committee members and non-executive directors, abreast of developments in the areas of corporate governance, corporate reporting, and related matters.

In Ireland and across the globe, Board and Audit Committee members have been tested by significant challenges in quick succession – a global pandemic, inflationary pressures and geopolitical tensions. These challenges and the uncertain operating environment will continue to feature prominently in the Audit Committee agenda as we start into a new year. 

In this publication, and through our ‘On the Agenda’ series we seek to highlight the key areas that Audit Committee members should consider. Topics covered within relate to; a roadmap to Corporate Sustainability Reporting, financial reporting reminders for the 2023 Reporting Season, an update on UK Audit Reform proposals focusing on the Audit & Assurance Policy and an update on the provisions of the Individual Accountability Framework & Senior Executive Accountability. We have also provided an update on recent regulatory and reporting developments.

We are pleased to continue our ‘In the Chair’ series, with the release of our seventh episode. In this episode, Helen Keelan, Independent Non-executive Director, gives her perspectives on ensuring an effective Audit Committee in a rapidly scaling organisation, the importance of the Audit Committee Charter and the role of internal audit.

We are always interested to hear your thoughts and perspectives. We would encourage you to share your insights, thoughts and feedback with us directly, to allow us to deliver the best possible support to you.

We look forward to sharing and engaging with many of you in the coming months.

We hope you will continue to enjoy the ongoing benefits of ACI. Please contact us at aci@kpmg.ie with any comments or suggestions of topics you would like to see covered and visit our website at www.kpmg.ie/aci for further information.