(c) South Africa Institute of Chartered Accountants. Contact SAICA for permission to reproduce this article., Corporate Governance

Overview of the introductory paragraphs of ED-ISQM 1

The International Auditing and Assurance Standards Board (IAASB) issued three exposure drafts for quality management at firm and engagement levels in February 2019 with a deadline for comment of 1 July 2019. The suite of quality management exposure drafts includes ED-ISQM 1 discussed here This article provides an overview of the introductory paragraphs to the… Read More Overview of the introductory paragraphs of ED-ISQM 1

(c) Chartered Accountants Ireland. Contact Chartered Accountants Ireland for permission to reproduce this article., Corporate Governance

Effective board leadership

Board leadership requires decisiveness and emotional intelligence, particularly when the company in question is in the eye of a storm. There has never been a greater focus on boards and the critical role the board plays in the stewardship of an organisation and ensuring a sustainable future for its shareholders and stakeholders. The launch in… Read More Effective board leadership

(c) Institute of Chartered Accountants in England and Wales. Contact ICAEW for permission to reproduce this article., Corporate Governance

Companies need to recognize the benefits of whistleblowing

Whistleblowing is central to the plurality of checks and balances which allow businesses to thrive. In its report, How whistleblowing helps companies, ICAEW’s Corporate Governance Faculty elaborates on the importance of effective whistleblowing and provides essential guidance for boards on how to create environments that encourage it. Whistleblowing can be of enormous value to companies,… Read More Companies need to recognize the benefits of whistleblowing

(c) Institute of Chartered Accountants of Scotland. Contact ICAS for permission to reproduce this article., Corporate Governance, Financial Reporting

Restoring trust and relevance in corporate reporting

By Amy Hutchinson A look at how ICAS is shaping the debate on corporate reporting. ICAS has highlighted the importance of considering the corporate governance and corporate reporting environment in the ongoing UK audit quality debate. We cannot look at audit in isolation – it is one part of a wider system of assurance which is… Read More Restoring trust and relevance in corporate reporting

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Corporate Governance

Stepping up

Two first-time winners of this year’s Best Corporate Governance Awards tell Nicky Burridge about the steps they took to tighten their practices and standards, and why the journey to do better continues. For corporate governance to be truly effective it must be more than just a box-ticking exercise, according to winners of the Hong Kong… Read More Stepping up

(c) Chartered Accountants Ireland. Contact Chartered Accountants Ireland for permission to reproduce this article., Corporate Governance

What will the board of the future look like?

While artificial intelligence will certainly play a part, the fundamentals of board management will be familiar. It is a brisk October morning in 2025 as Julianna, board chair of Oaktree Limited, calls the board meeting to order. Julianna reminds everyone that at 11am precisely, the meeting will commence and Theodore, the artificial intelligence-powered corporate governance… Read More What will the board of the future look like?