Audit Committee Handbook

Audit Committee Handbook

This Audit Committee Handbook articulates the principles underlying the audit committee's role and provides a vast amount on nonprescriptive guidance to help audit committees and boards gain a better understanding of the processes and practices that help build and sustain audit committees in the current business environment.


The Audit Committee Institute (ACI) has published a new guide ‘The Audit Committee Handbook’. This publication, written for both the Irish public and the private sectors, highlights the Audit Committee’s role and provides guidance to help Audit Committees gain a better understanding of the processes and practices that help create effective Audit Committees.

The publication covers a range of topical material of relevance to Audit Committee members and non-executive directors. The Institute has been providing commentary and guidance on audit and governance related matters for almost ten years.

The guide is designed to be an easy reference guide to a range of topics from the Irish regulatory landscape to the duties of audit committees and communications with shareholders. We have published the guide in the context of increasingly higher stakeholder expectations and more stringent scrutiny by regulators and investors. Thus, the role of the Audit Committee has rapidly increased in importance and expanded in scope.

© 2024 KPMG, a Jamaican partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Jamaica. The KPMG name and logo are registered trademarks or trademarks of KPMG International.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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