Audit Committee Agenda

When to use this

Half the agenda repeats; half rotates. Use this template to ensure nothing material drifts between meetings.

What’s included

• Standing items (every meeting)
• Rotating deeper dive (one per meeting)
• Annual items (slot once a year)
• Standing reports the committee receives
• Outputs

What to customise before you use it

• Replace Date with your real meeting, project, or stakeholder details.
• Replace Name with your real meeting, project, or stakeholder details.
• Replace N with your real meeting, project, or stakeholder details.
• Replace Risk area with your real meeting, project, or stakeholder details.

# Audit Committee — Agenda

**Date:** [Date]   **Chair:** [Name]   **Quorum:** [N]

## Standing items (every meeting)
1. Apologies and quorum
2. Minutes of previous meeting and matters arising
3. Declarations of interest
4. Internal audit progress against plan
5. External auditor update
6. Risk register changes since last meeting
7. Whistleblowing report (numbers, themes, no individual cases)
8. Going concern review (annual + interim)

## Rotating deeper dive (one per meeting)
- Q1: [Risk area]
- Q2: [Risk area]
- Q3: [Risk area]
- Q4: [Risk area]

## Annual items (slot once a year)
- External auditor reappointment and fees
- Internal audit charter review
- Risk appetite refresh
- Committee terms of reference review
- Annual report and accounts review

## Standing reports the committee receives
- Quarterly internal audit report
- Quarterly risk dashboard
- Half-year and annual external audit reports
- Significant financial reporting judgements memo

## Outputs
- Minutes circulated within 5 working days
- Recommendations to the main board summarised
- Action log updated and tracked