INFO 196

Audit quality – The role of directors and audit committees

This is Information Sheet 196 (INFO 196). It is relevant to audit committee members and to directors, whether or not they are members of a company’s audit committee.

Source: https://www.asic.gov.au/regulatory-resources/financial-reporting-and-audit/auditors/audit-quality-the-role-of-directors-and-audit-committees/. Rules Mate indexes + summarises; always verify against the regulator's live publication.