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Audit and Risk Committee

The members of the Audit and Risk Committee (the "Committee") are:

Richard Jones (Chairman of the Committee)
David Cook
Jo LeCouilliard

The external auditors attend the meetings to discuss the planning and conclusions of their audits and reviews. The Chief Executive and the Chief Financial Officer attend by invitation. The Company Secretary attends as secretary to the meeting and ensures that the meetings are properly recorded.

The Committee meets at least twice a year, linked to the timing of the publication of the Group's annual and interim results. It will also meet on an ad hoc basis to support with business delegated to it by the Board. It operates within specific Terms of Reference which include:

  • considering the appointment of external auditors;
  • reviewing the relationship with external auditors;
  • reviewing the financial reporting and internal control procedures;
  • reviewing the management of financial matters and focusing upon the independence and objectivity of the external auditors;
  • reviewing the consistency of accounting policies both on a year to year basis and across the Group;
  • reviewing the Group's risk management and the effectiveness of its systems of internal control.

The Audit Committee can call for information from management and consults with the external auditors directly if it is required to do so.