Claire Fargeot, Steve Osborne and Emma Young consider the changing role of the Audit Committee and look at three priorities for Audit Committee Chairs as they steer governance standards for the year ahead.

Audit Committees are no longer defined by compliance alone. They're now at the forefront of navigating risk, culture and strategic complexity. While fair, balanced and understandable financial reporting remains essential, it's only part of a much broader remit.

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