Terms of Reference for Audit, Compliance and Risk Management Committee
|
|
- Carmella Harper
- 5 years ago
- Views:
Transcription
1 Terms of Reference for Audit, Compliance and Risk Management Committee Policy: Audit, Compliance & Risk Management Committee ToR Version: 11 Approved by: Board of Directors Date: 31 May 2018 Review Period: Every 2 years Sponsor: Group CFO
2 Audit, Compliance and Risk Management Committee Terms of Reference 1. Committee Purposes The Committee exists to assist the Board in fulfilling its responsibilities in the areas of financial accounting, financial reporting, compliance and risk management. 2. Committee Objectives The objectives of the Committee are to assist the Board in fulfilling its responsibilities in all matters related to the Group s financial accounting and reporting, material tax planning arrangements, risk management, and compliance with applicable laws regulations and standards, including but not limited to: maintain the integrity of the company s financial reporting; ensure the quality and independence of the company s external audit and auditor; identify and review significant business risks and the Company s legal and regulatory compliance; and provide oversight over the control environment to safeguard company assets. 3. Responsibilities The Committee will carry out the following responsibilities: 3.1. Financial Accounting and Reporting Consider and review with Management and external auditor (as relevant) during the year: - the treatment of transactions which are significant, unusual or require substantial judgement. - the appropriateness of accounting policies including changes to relevant accounting standards and legislation impacting on the preparation of financial statements - the adequacy of internal controls including computerised information systems control and security - written representations from Management - whether the Group continues to meet the going concern assumption now and in the foreseeable future Review with Management and the auditor at the completion of the external audit: - the Group s financial statements and related note disclosures including the assessment of significant estimates and judgements in the financial statements - any significant findings or recommendations of the auditor and Management s responses
3 - any disputes or difficulties encountered in the course of the audit including restrictions on the scope of the audit work or access to required information - any changes required in the scope of the audit plan Review of releases to external parties including NZX announcements issued by the Group concerning financial results, performance, and outlook External Audit Review and approve the external audit scope, plans and strategy. Evaluate the overall effectiveness of the external audit programme through regular meetings with the external auditors. Review the external auditor s fees, terms of engagement and annual independence statement in accordance with the Group s Audit Independence Policy. Consult with the auditors on any significant proposed regulatory, accounting or reporting issues and assess the potential impact of such on the Group s financial reporting processes. Make recommendations to the Board on the appointment and remuneration of the external auditor. Review with Management and the auditor, the co-ordination of audit effort to ensure completeness of coverage and to assess the working relationship between the external auditor and Management. Meet separately with the external auditor to discuss any matters that the Committee or auditor believe should be discussed privately Risk Management, Compliance and Insurance Ensure that Management has established a risk management framework which includes policies and procedures to effectively identify, treat, monitor and report principal business risks and appetite for risk. Review, monitor and report to the Board on appropriate legislative compliance. Reviewing the Group s insurance covers and recommending the renewal of policies to the Board. Review with Management and agree the internal audit activity s plans and resource requirements Internal Control Environment Review the adequacy and effectiveness of the Group s internal control systems implemented by Management, including the Delegated Authorities Policy. Evaluating the Group s potential exposure to fraud. 4. Composition The Committee, and the Chair of the Committee are appointed by the Board.
4 The Chair of the Committee will be an independent director, who is not the Chair of the Board. There are to be a minimum of three members, all of whom are to be non-executive directors, and the majority of whom will be independent. Members of the Committee will be financially literate and at least one member of the Committee will be a chartered accountant or have a similar recognised form of financial expertise. 5. Meetings A quorum for Committee meetings is three members of which two must be independent. Members of the Committee may participate by way of telephone conference as long as all members participating can hear each other. The Committee will hold at least three scheduled meetings per year having regard to when statutory financial requirements such as annual report, half year report, are required to be complete. Any member of the Committee or the Group CEO may request a meeting of the Committee at any time if they consider it necessary. Reasonable notice of meetings and the business to be conducted are to be given to members of the Committee, the Group CEO, the auditor as necessary, and all other members of the Board. The Committee may have in attendance at its meetings, members of Management and any other persons or advisors as it considers necessary. The Board appoints a secretary for the Committee, and minutes are to be kept for every meeting. 6. Authorities The Committee does not take actions or make decisions on behalf of the Board unless specifically mandated to do so. The Committee makes recommendations to the Board on the matters as set out in these terms of reference, or which would otherwise be seen as falling within the scope of the Committee s mandate. The Committee may conduct or authorise investigation into any matters within the Committee s responsibilities and is authorised by the Board, at the expense of the Group, to obtain independent counsel, engage the advice of independent accountants, or other external parties in order to assist in the conduct of any investigation. Management are to promptly advise the Committee of any matters requiring its attention. If Management becomes aware of any fraudulent activity in the Group, this will be notified to the Chair of the Committee immediately. The Chair of the Committee may deal directly with the auditors on behalf of the Committee or through the Committee Secretary in relation to meetings and the content thereof.
5 The Committee will require of the auditors: A summary of the audit approach A summary of the audit staffing A summary of control weaknesses Recommendations on changes to accounting policies and disclosures. The external auditor reports directly to the Committee. The auditors will be instructed to advise the Committee on any matter requiring attention. The Chair or any member of the Committee can be contacted individually on a formal or informal basis, by the auditors. 7. Reporting After each meeting, the Chair of the Audit, Compliance and Risk Management Committee will report the Committee s recommendations, findings and activities to the Board. The minutes of Committee meetings will be circulated to members of the Board. Extracts of the minutes are made available to members of Management and other Company Officers as the Board directs, in order for Company Officers to properly carry out their functions. 8. Review of the Committee The Committee, the Board, and the Group CEO will review annually the Committee s performance against its objectives and responsibilities and against these Terms of Reference. 9. Reference Risk Management Policy Audit Independence Policy Insurance Policy 10. Definitions Term Board Company Company Officer Group Group CEO Group CFO Committee Definition The Board of Directors of Methven Ltd. and its subsidiary companies together or individually as the context implies. A director or employee of and/or its subsidiaries. and its subsidiary companies together or individually as the context implies. CEO of the Methven Group CFO of the Methven Group The Audit, Compliance & Risk Management Committee (ARC).
AUDIT COMMITTEE CHARTER
Page 1 of 7 A. GENERAL 1. PURPOSE The purpose of the Audit Committee (the Committee ) of the Board of Directors (the Board ) of Teck Resources Limited ( the Corporation ) is to provide an open avenue of
More informationTERMS OF REFERENCE FOR AUDIT, COMPLIANCE AND CORPORATE RISK MANAGEMENT COMMITTEE
TERMS OF REFERENCE FOR AUDIT, COMPLIANCE AND CORPORATE RISK MANAGEMENT COMMITTEE INSURANCE CORPORATION OF BARBADOS LIMITED AUDIT, COMPLIANCE & CORPORATE RISK MANAGEMENT COMMITTEE Objective: Terms of Reference
More informationAudit and Risk Management Committee Charter
Audit and Risk Management Committee Charter Last approved by the Board of Directors: 17 July 2018 1 Purpose The function of the Audit and Risk Management Committee is to assist the Board of Directors in
More informationTERMS OF REFERENCE FOR THE FINANCE AND AUDIT COMMITTEE
I. PURPOSE A. The primary function of the Finance and Audit Committee (the Committee ) is to assist the Board in fulfilling its oversight responsibilities by reviewing: i) the accuracy of financial information
More informationAUDIT AND FINANCE COMMITTEE OF THE BOARD OF DIRECTORS MANDATE
AUDIT AND FINANCE COMMITTEE OF THE BOARD OF DIRECTORS MANDATE PURPOSE The primary purpose of the audit and finance committee (the committee ) is to assist the board of directors ( board ) in fulfilling
More informationProvide reports and minutes of meetings to the board.
Audit and Risk Committee Terms of Reference (Mandate) February 22, 2017 A. Overview and Purpose The Audit and Risk Committee is appointed by, and responsible to, the board of directors. The committee approves,
More informationAudit and Financial Risk Committee Charter
Audit and Financial Risk Committee Charter Oil Search Limited and its subsidiaries Document Control The definitive version of this document is stored in the Oil Search Document Management Foundation System
More informationAUDIT, FINANCE & RISK COMMITTEE MANDATE
ENMAX CORPORATION AUDIT, FINANCE & RISK COMMITTEE MANDATE Pursuant to Section 4.1 of the Amended and Restated Bylaw of ENMAX Corporation (the "Corporation ) and the Amended and Restated Bylaws of the Corporation
More informationMerafe Resources Limited
Merafe Resources Limited Terms of Reference of the Audit and Risk Committee NOTE: THESE TERMS OF REFERENCE HAVE BEEN ALIGNED TO KING IV. August 2018 18 March 2013 1. INTRODUCTION The Audit and Risk Committee
More informationAUDIT COMMITTEE MANDATE
SUPERIOR PLUS CORP. AUDIT COMMITTEE MANDATE A. Purpose The primary purpose of the Audit Committee (the Committee ) of the Board of Directors (the Board ) of Superior Plus Corp. (the Corporation ) is to
More informationBoard Risk & Compliance Committee Charter
Board Risk & Compliance Charter 4 August 2016 PURPOSE 1) The purpose of the Westpac Banking Corporation (Westpac) Board Risk & Compliance () is to assist the Board of Westpac (Board) as the Board oversees
More informationAUDIT AND FINANCE COMMITTEE TERMS OF REFERENCE
December 2017 AUDIT AND FINANCE COMMITTEE TERMS OF REFERENCE 1. CREATION There shall be a committee, to be known as the Audit and Finance Committee (the Committee ), of the Board of Directors of the Bank
More informationAudit and Risk Management Committee Charter
1. Purpose SEEK Limited ACN 080 075 314 Audit and Risk Management Committee Charter April 2017 The purpose of the Audit and Risk Management Committee ( the Committee ) is to assist the Board of SEEK Limited
More informationSHAW COMMUNICATIONS INC. AUDIT COMMITTEE CHARTER
SHAW COMMUNICATIONS INC. AUDIT COMMITTEE CHARTER This Charter of the Audit Committee (the Committee ) of the Board of Directors (the Board ) of Shaw Communications Inc. (the Corporation ) was adopted and
More informationPDC ENERGY, INC. AUDIT COMMITTEE CHARTER. Amended and Restated September 18, 2015
PDC ENERGY, INC. AUDIT COMMITTEE CHARTER Amended and Restated September 18, 2015 1. Purpose. The Board of Directors (the Board ) of PDC Energy, Inc. (the Company ) has duly established the Audit Committee
More informationAir Partner plc (the Company ) Terms of reference for the Audit and Risk Committee (the Committee )
P a g e 1 1. Membership Air Partner plc (the Company ) Terms of reference for the Audit and Risk Committee (the Committee ) 1.1 The Committee shall comprise at least three members including, where possible,
More informationBritish Columbia Lottery Corporation Board Manual Tab 8 TERMS OF REFERENCE: AUDIT COMMITTEE
I. PURPOSE A. The primary purpose of the Audit Committee (the Committee ) is to assist the BCLC Board of Directors (the Board ) in fulfilling its oversight responsibilities to the Government of British
More informationThe Bank of East Asia, Limited 東亞銀行有限公司 (Incorporated in Hong Kong with limited liability in 1918) (Stock Code: 23)
東亞銀行有限公司 (Incorporated in Hong Kong with limited liability in 1918) (Stock Code: 23) TERMS OF REFERENCE OF THE AUDIT COMMITTEE 1. CONSTITUTION The Board of Directors resolved on 29 th September, 1998 to
More informationAUDIT, COMPLIANCE & RISK MANAGEMENT COMMITTEE CHARTER
AUDIT, COMPLIANCE & RISK MANAGEMENT COMMITTEE CHARTER 1. PURPOSE To assist the Australian Leisure and Entertainment Property Management Limited (ALEPML) Board of Directors (the Board) in fulfilling its
More informationNetwork Rail Limited (the Company ) Terms of Reference. for. The Audit and Risk Committee of the Board
Network Rail Limited (the Company ) Terms of Reference for The Audit and Risk Committee of the Board Membership of the Audit and Risk Committee 1 The Audit and Risk Committee (the Committee ) shall comprise
More informationAUDIT COMMITTEE CHARTER
AUDIT COMMITTEE CHARTER PURPOSE AND AUTHORITY The purpose of the Audit Committee is to assist the Board of Directors in its oversight of: (1) the integrity of the Corporation s accounting and financial
More informationAUDIT COMMITTEE CHARTER
AUDIT COMMITTEE CHARTER Purpose The Audit Committee is appointed by the Board of Directors (the Board ) to assist the Board in monitoring (1) the integrity of the financial statements of the Company, (2)
More informationGENESIS ENERGY, LLC BOARD OF DIRECTORS AUDIT COMMITTEE CHARTER
GENESIS ENERGY, LLC BOARD OF DIRECTORS AUDIT COMMITTEE CHARTER I. PURPOSE The Audit Committee (the Committee ) is appointed by the board of managers (the Board, and each member of the Board, a director
More informationBoard Audit Committee Charter
Board Audit Charter 5 May 2014 PURPOSE 1) The purpose of the Westpac Banking Corporation (Westpac) Board Audit () is to assist the Board to discharge its responsibilities by having oversight of the: a)
More informationSTAGE STORES, INC. AUDIT COMMITTEE CHARTER
A. Purpose STAGE STORES, INC. AUDIT COMMITTEE CHARTER The Audit Committee ( Committee ) is a standing committee of the Board of Directors ( Board ) of Stage Stores, Inc. ( Company ). The Committee s purpose
More informationAUDIT & RISK COMMITTEE CHARTER
AUDIT & RISK COMMITTEE CHARTER www.afrimat.co.za F2016 1. Constitution 1.1 In line with the requirements of the Companies Act as amended ( Act ) and the King Report on Governance for South Africa 2009
More informationAudit & Risk Committee Charter August 18, 2011
Audit & Risk Committee Charter August 18, 2011 Audit & Risk Committee Charter Mandate The Audit & Risk Committee ( Committee ) is a committee of the Board of Directors ( the Board ). Its primary functions
More informationRisk Review Committee Charter
Risk Review Committee Charter 1. About the Charter Purpose The Board of Directors of Coast Capital Savings (the Board ) has delegated to the Risk Review Committee (the Committee ) the responsibilities
More informationALLIED PROPERTIES REAL ESTATE INVESTMENT TRUST (the REIT ) AUDIT COMMITTEE TERMS OF REFERENCE
ALLIED PROPERTIES REAL ESTATE INVESTMENT TRUST (the REIT ) AUDIT COMMITTEE TERMS OF REFERENCE 1. PURPOSE The overall purpose of the Audit Committee (the Committee ) of the REIT is to monitor the REIT s
More informationOversight Committee Mandate: Audit and Finance Committee
Oversight Committee Mandate: Audit and Finance Committee 1 1. PURPOSE The Audit and Finance Committee (the AFC) assists the Board of Directors (the BOD) in fulfilling its responsibilities with respect
More informationAUDIT & RISK MANAGEMENT COMMITTEE CHARTER
AUDIT & RISK MANAGEMENT COMMITTEE CHARTER I AUTHORITY The Audit & Risk Management Committee (the Committee ) of the Board of Directors (the Board ) of Enerplus Corporation (the Corporation ) shall be comprised
More informationTerms of Reference for the Audit Committee of British Business Bank plc
1. Membership Terms of Reference for the Audit Committee of British Business Bank plc 1.1. The committee shall comprise at least three members. Membership shall include at least one member of the board
More informationNetwork Rail Limited (the Company ) Terms of Reference. for. The Audit and Risk Committee of the Board
Network Rail Limited (the Company ) Terms of Reference for The Audit and Risk Committee of the Board Membership of the Audit and Risk Committee 1 The Audit and Risk Committee (the Committee ) shall comprise
More informationRisk Review Committee
Risk Review Committee Committee Charter A strong and comprehensive risk management framework is required to support the ongoing success of Coast Capital Savings Credit Union ( Coast Capital Savings ) and,
More informationUNION PACIFIC CORPORATION AUDIT COMMITTEE OF THE BOARD OF DIRECTORS CHARTER
UNION PACIFIC CORPORATION AUDIT COMMITTEE OF THE BOARD OF DIRECTORS CHARTER Purpose The Audit Committee (the Committee ) will assist the Board of Directors (the Board ) in fulfilling its responsibility
More informationTERMS OF REFERENCE OF THE BOARD RISK COMMITTEE OF THE BOARD OF DIRECTORS
TERMS OF REFERENCE OF THE BOARD RISK COMMITTEE OF THE BOARD OF DIRECTORS 1. Purpose A Board Risk Committee ( Committee or BRC ), of the Board of Directors ( Board ) of the Business Development Bank of
More informationEVINE LIVE INC. AUDIT COMMITTEE CHARTER
EVINE LIVE INC. AUDIT COMMITTEE CHARTER I. PURPOSE, DUTIES, and RESPONSIBILITIES The audit committee (the Committee ) is established by the board of directors (the board ) of EVINE Live Inc. (the company
More informationAudit and Risk Committee Charter
Audit and Risk Committee Charter 1. Related documents Board Charter Risk Management Policy Whistleblower Policy Fraud Policy 2. Background The Boards of Transurban Holdings Limited (THL), Transurban International
More informationCHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF NGL ENERGY HOLDINGS LLC. Adopted as of May 10, 2011 Revisions through August 1, 2017
CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF NGL ENERGY HOLDINGS LLC I. PURPOSE Adopted as of May 10, 2011 Revisions through August 1, 2017 The Board of Directors (the Board ) of NGL Energy
More informationAUDIT COMMITTEE CHARTER. Purpose
AUDIT COMMITTEE CHARTER Purpose The Audit Committee (the Committee ) is appointed by the Board of Directors of Cabot Corporation (the Company ) to (a) appoint and oversee the performance of the independent
More informationAudit and Finance Committee Mandate VIA Rail Canada Inc.
Audit and Finance Committee Mandate VIA Rail Canada Inc. 1. PURPOSE The Board of Directors has delegated to the Audit & Finance Committee the responsibility for oversight and monitoring of the following:
More informationKIMBELL ROYALTY PARTNERS GP, LLC AUDIT COMMITTEE CHARTER. (Adopted by the Board on January 24, 2017)
KIMBELL ROYALTY PARTNERS GP, LLC AUDIT COMMITTEE CHARTER (Adopted by the Board on January 24, 2017) This Charter governs the Audit Committee (the Committee ) of the Board of Directors (the Board ) of Kimbell
More informationKush Bottles, Inc. A Nevada corporation (the Company )
Kush Bottles, Inc. A Nevada corporation (the Company ) Audit Committee Charter The Audit Committee (the Committee ) is created by the Board of Directors of the Company (the Board ) to: assist the Board
More informationnot have participated in the preparation of the Company s or any of its subsidiaries financial statements at any time during the past three years;
SABRE CORPORATION AUDIT COMMITTEE CHARTER I. Statement of Purpose The Audit Committee (the Committee ) is a standing committee of the Board of Directors (the Board ). The purpose of the Committee is to
More informationAudit and Risk Management Committee Terms of Reference
1. Purpose Primary responsibility for BC Housing s financial reporting, accounting systems, risk management, management plans and budgets and internal controls is vested in management and overseen by the
More informationBOARD RISK COMMITTEE CHARTER. Current at April 2015
BOARD RISK COMMITTEE CHARTER Current at April 2015 Table of Contents 1 RISK COMMITTEE... 2 2 PURPOSE OF THE COMMITTEE... 2 3 MEETINGS... 2 4 DUTIES AND RESPONSIBILITIES... 3 4.1 Risk Appetite... 3 4.2
More informationCHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF EL POLLO LOCO HOLDINGS, INC.
CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF EL POLLO LOCO HOLDINGS, INC. I. PURPOSE OF THE COMMITTEE The purpose of the Audit Committee (the Committee ) of the Board of Directors (the Board
More information1. Purpose. 2. Membership and Organizations. Canadian Imperial Bank of Commerce Audit Committee Mandate
1 1. Purpose (1) The primary functions of the Audit Committee are to: fulfill its responsibilities for reviewing the integrity of CIBC's financial statements, related management's discussion and analysis
More informationCALIAN GROUP LTD. AUDIT COMMITTEE CHARTER
CALIAN GROUP LTD. AUDIT COMMITTEE CHARTER The Audit Committee (The Committee) will assist the Board of Directors in fulfilling its oversight responsibilities. In performing its duties, the Committee will
More informationAIA Group Limited. Terms of Reference for the Board Risk Committee
AIA Group Limited AIA Restricted and Proprietary Information Issued by : Board of AIA Group Limited Date : 26 February 2018 Version : 7.0 Definitions 1. For the purposes of these terms of reference (these
More informationAudit Committee Charter
Audit Committee Charter Updated February 23, 2017 Membership and Meetings Membership The Committee shall be comprised of no fewer than three members as appointed by the Board of Directors upon recommendation
More informationMONDELĒZ INTERNATIONAL, INC. AMENDED AND RESTATED AUDIT COMMITTEE CHARTER. Effective January 26, 2015
Purpose. MONDELĒZ INTERNATIONAL, INC. AMENDED AND RESTATED AUDIT COMMITTEE CHARTER Effective January 26, 2015 The Audit Committee (the Committee ) of the Board of Directors (the Board ) of Mondelēz International,
More informationLUEN THAI HOLDINGS LIMITED
LUEN THAI HOLDINGS LIMITED (incorporated in the Cayman Islands with limited liability) (the Company ) (Stock Code: 311) AUDIT COMMITTEE TERMS OF REFERENCE MEMBERSHIP 1. The Audit Committee (the Committee
More informationAUDIT AND FINANCE COMMITTEE CHARTER
AUDIT AND FINANCE COMMITTEE CHARTER I. INTRODUCTION The Audit and Finance Committee ( AFC ) is a committee of the Board of Directors of the Ontario Pharmacists Association ( OPA or the Association ), and
More informationAUDIT COMMITTEE CHARTER
Suite 1810 999 West Hastings Street Vancouver, BC V6C 2W2 TSX: ECS OTCQX: ECSIF FRA: ECO AUDIT COMMITTEE CHARTER PURPOSE The overall purpose of the Audit Committee (the Committee ) is to assist the Board
More informationAUDIT COMMITTEE CHARTER. As Approved by the Board of Directors on December 6, 2013
AUDIT COMMITTEE CHARTER As Approved by the Board of Directors on December 6, 2013 I. Purpose and Organization The purpose of the Audit Committee of the Board of Directors of The Western Union Company (the
More informationANZ Board Charter. 1.2 ANZ places great importance on the values of honesty, integrity, quality and trust.
ANZ Board Charter Contents 1. Introduction 2. Purpose and Role 3. Powers 4. Specific Responsibilities 5. Board Membership 6. Independence 7. Meetings 8. Board Committees 9. Board Renewal, Performance Evaluation
More informationJOHN BEAN TECHNOLOGIES CORPORATION CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS
JOHN BEAN TECHNOLOGIES CORPORATION CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS Purpose of the Audit Committee The Audit Committee (the "Committee") is a committee of the Board of Directors
More informationCharter: Audit Committee POINT CAPITAL, INC.
Charter: Audit Committee POINT CAPITAL, INC. 285 Grand Ave. Building 5 Englewood, NJ 07631 1. Purpose To assist the board of directors in fulfilling its oversight responsibilities for the financial reporting
More informationCHAMPIONS BIOTECHNOLOGY, INC. AUDIT COMMITTEE CHARTER
PURPOSE The role of the Audit Committee (the Committee ) of Champions Biotechnology, Inc. (the Company ) is to oversee: Management in the performance of its responsibility for the integrity of the Company
More informationCBA Board Audit Committee Charter
Commonwealth Bank of Australia ACN 123 123 124 CBA Board Audit Committee Charter 1. Purpose and Duties of the Audit Committee 1.1. It is the policy of the Group to have an Audit Committee of the Board
More informationROYAL AUSTRALASIAN COLLEGE OF SURGEONS Division Resources Ref. No. RES-MGT-007
1. PURPOSE AND SCOPE The (Committee) of the Royal Australasian College of Surgeons (the College) will provide assistance to Council in fulfilling its corporate governance and oversight responsibilities.
More informationDREAM OFFICE REAL ESTATE INVESTMENT TRUST (the Trust ) AUDIT COMMITTEE CHARTER (the Charter )
DREAM OFFICE REAL ESTATE INVESTMENT TRUST (the Trust ) AUDIT COMMITTEE CHARTER (the Charter ) PURPOSE The Audit Committee (the Committee ) is a standing committee appointed by the board of trustees of
More informationANSYS, INC. COMPENSATION COMMITTEE CHARTER
I. General Statement of Purpose ANSYS, INC. COMPENSATION COMMITTEE CHARTER The Compensation Committee (the Compensation Committee ) of the Board of Directors (the Board ) of ANSYS, Inc. (the Company )
More informationRisk Oversight Committee Charter
I. Purpose and Objectives Risk Oversight Committee Charter The Risk Oversight Committee (the Committee ) is constituted to assist the Board in fulfilling its oversight responsibility of the Company s risk
More informationCHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF MGM GROWTH PROPERTIES LLC OVERALL MISSION
Adopted April 19, 2016 CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF MGM GROWTH PROPERTIES LLC OVERALL MISSION The Audit Committee (the Committee ) is appointed by the Board of Directors
More informationAudit and Risk Committee Charter
Original effective date: 07/14/2014 Date of last approval: 03/24/2016 Approved by: Board of Directors Business unit: HealthEquity, Inc. TABLE OF CONTENTS 1 RESPONSIBILITIES AND DUTIES... 2 2 MEMBERSHIP...
More informationGROUP AUDIT AND RISK COMMITTEE CHARTER 1. CONSTITUTION AND COMPOSITION 2. PURPOSE AND OBJECTIVES
GROUP AUDIT AND RISK COMMITTEE CHARTER The Coronation Group includes Coronation Fund Managers Limited ( Coronation Fund Managers ) and all companies that from time to time are directly or indirectly subsidiaries
More informationAMERICAN INTERNATIONAL GROUP, INC. AUDIT COMMITTEE CHARTER (Effective May 16, 2012)
I. Purpose of the Audit Committee AMERICAN INTERNATIONAL GROUP, INC. AUDIT COMMITTEE CHARTER (Effective May 16, 2012) The Audit Committee (the Committee ) of the Board of Directors (the Board ) of American
More informationHotel Property Investments Limited. Responsible Entity Compliance Committee Charter
Hotel Property Investments Limited Responsible Entity Compliance Committee Charter TABLE OF CONTENTS 1 Purpose... 3 2 Duties and Responsibilities... 3 2.1 Cooperation with the Responsible Entity... 3 2.2
More information1.4 A majority of members of the Committee shall constitute a quorum.
CAE INC. MEMBERSHIP AND RESPONSIBILITIES OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS 1. GENERAL RESPONSIBILITIES 1.1 The Audit Committee (the Committee ) shall be a committee of the Board of Directors.
More informationCourt Risk Committee. Terms of Reference
Court Risk Committee Terms of Reference Approved by Court November 2014 Court Risk Committee Terms of Reference Section 1 Objectives The Court Risk Committee ( CRC or the Committee ) is established to
More informationHARLEY-DAVIDSON, INC. Audit and Finance Committee Charter
I. Committee s Purpose HARLEY-DAVIDSON, INC. Audit and Finance Committee Charter The Audit and Finance Committee (the Committee ) is appointed by the Board of Directors (the Board ) of Harley-Davidson,
More informationVisa Inc. Audit and Risk Committee Charter
Visa Inc. Audit and Risk Committee Charter I. PURPOSE The Audit and Risk Committee (Committee) of the Board of Directors (Board) of Visa Inc. (Company) assists the Board in its oversight of the independent
More informationAudit Committee Charter
ESTERLINE TECHNOLOGIES CORPORATION Audit Committee Charter Purpose and Authority It is the policy of this Company to have an Audit Committee (the Committee ) of the Board of Directors to assist the Board
More informationThe principal purposes of the Audit Committee (Committee) of the Board of Directors (Board) of Vistra Energy Corp.
VISTRA ENERGY CORP. AUDIT COMMITTEE CHARTER I. PURPOSES OF THE COMMITTEE The principal purposes of the Audit Committee (Committee) of the Board of Directors (Board) of Vistra Energy Corp. (Company) are
More informationFINANCE AND AUDIT COMMITTEE TERMS OF REFERENCE
I. PURPOSE The Finance and Audit Committee (the Committee ) of the Vancouver Island Health Authority ( Island Health ) Board of Directors (the Board ) assists the Board in review and oversight of the following
More informationCOMMERCE BANCSHARES, INC. AUDIT AND RISK COMMITTEE CHARTER
COMMERCE BANCSHARES, INC. AUDIT AND RISK COMMITTEE CHARTER Committee Purpose The Audit and Risk Committee ( Committee ) is appointed by the Board of Directors to assist the Board in monitoring and oversight
More informationAIA Group Limited. Terms of Reference for the Board Risk Committee
AIA Group Limited Terms of Reference for the Board Risk Committee AIA Restricted and Proprietary Information Issued by : Board of AIA Group Limited Date : 8 May 2015 Version : 5.0 Definitions 1. For the
More informationJune The annexure includes a key to where our corporate governance disclosures can be located.
Appendix 4G Key to Disclosures Corporate Governance Council Principles and Recommendations Name of entity: Black Rock Mining Limited ABN / ARBN: Financial year ended: 59 094 551 336 30 June 2018 Our corporate
More informationZebra Technologies Corporation Audit Committee Charter (November 3, 2017)
Zebra Technologies Corporation Audit Committee Charter (November 3, 2017) A. Authority The Audit Committee (the Committee ) of the Board of Directors (the Board ) of Zebra Technologies Corporation ( Zebra
More informationEVERGY, INC. AUDIT COMMITTEE CHARTER Adopted June 4, 2018 A. Purpose There will be an Audit Committee (the Committee ) whose members will be
EVERGY, INC. AUDIT COMMITTEE CHARTER Adopted June 4, 2018 A. Purpose There will be an Audit Committee (the Committee ) whose members will be appointed by the Board of Directors (the Board ) of Evergy,
More informationCHARTER OF AUDIT COMMITTEE OF THE BOARD OF DIRECTORS (as amended through November 13, 2012)
CENTURYLINK, INC. CHARTER OF AUDIT COMMITTEE OF THE BOARD OF DIRECTORS (as amended through November 13, 2012) I. SCOPE OF RESPONSIBILITY A. General Subject to the limitations noted in Section VI, the primary
More informationINTERNATIONAL PAPER COMPANY
INTERNATIONAL PAPER COMPANY AUDIT AND FINANCE COMMITTEE CHARTER (Amended and Restated as of December 12, 2017) Purpose and Role of Audit and Finance Committee The Audit and Finance Committee (the Committee
More informationTerms of Reference of the Audit Committee. 2.1 The Committee shall consist of a Chairman and not fewer than two other members.
Terms of Reference of the Audit Committee 1. Function 1.1 The Audit Committee ( the Committee ) is appointed by the Board to ensure that the Company maintains the highest standards of integrity, financial
More informationHome Capital Group Inc. Home Trust Company Home Bank Risk and Capital Committee Charter
Home Capital Group Inc. Home Trust Company Home Bank Risk and Capital Committee Charter Home Capital Group Inc. Home Trust Company Home Bank Risk and Capital Committee Charter 1.0 Overall Role and Responsibility
More informationWellCare Health Plans, Inc. Audit, Finance and Regulatory Compliance Committee Charter
I. Purposes WellCare Health Plans, Inc. Audit, Finance and Regulatory Compliance Committee Charter The principal purposes of the Audit, Finance and Regulatory Compliance Committee (the Committee ) of the
More informationRISK COMMITTEE OF THE BOARD OF DIRECTORS OF THE TORONTO-DOMINION BANK CHARTER. ~ ~ Supervising the Management of Risk of the Bank ~ ~
Main Responsibilities: RISK COMMITTEE OF THE BOARD OF DIRECTORS OF THE TORONTO-DOMINION BANK CHARTER ~ ~ Supervising the Management of Risk of the Bank ~ ~ Approving the Enterprise Risk Framework (ERF)
More information1.3. A majority of the members of the Committee will be Independent Directors.
TELUS Corporation (the Company ) is the sponsor and administrator of the Pension Plan for Management and Professional Employees of TELUS Corporation, the TELUS Defined Contribution Pension Plan, the TELUS
More informationTHE BUILDING INVESTMENT, FINANCE AND AUDIT COMMITTEE CHARTER
THE BUILDING INVESTMENT, FINANCE AND AUDIT COMMITTEE CHARTER Mandate The Building Investment, Finance and Audit Committee (the BIFAC ) or "Committee") is established as a committee of the Board of Directors
More informationAudit & Pension Investment Committee Mandate VIA Rail Canada Inc.
Audit & Pension Investment Committee Mandate VIA Rail Canada Inc. 1. PURPOSE The Board of Directors ( Board ) has delegated to the Audit & Pension Investment Committee the responsibility for oversight
More informationHARSCO CORPORATION (the Corporation ) AUDIT COMMITTEE OF THE BOARD OF DIRECTORS CHARTER. (As Amended and Restated September 20, 2011)
HARSCO CORPORATION (the Corporation ) AUDIT COMMITTEE OF THE BOARD OF DIRECTORS CHARTER (As Amended and Restated September 20, 2011) I. PURPOSE The Audit Committee (the Committee ) shall: A. Provide assistance
More informationAUDIT COMMITTEE CHARTER
AUDIT COMMITTEE CHARTER March 2019 A committee of the board of directors (the Board ) of (the Corporation ) to be known as the Audit Committee (the Committee ) shall have the following terms of reference:
More informationTerms of Reference and Annual Planner for National and Provincial Government Audit Committees
Terms of Reference and Annual Planner for National and Provincial Government Audit Committees The information contained in this guidance paper is intended to provide the reader or his/her entity with general
More informationCHARTER OF THE AUDIT, RISK AND COMPLIANCE COMMITTEE
CHARTER OF THE AUDIT, RISK AND COMPLIANCE COMMITTEE PURPOSES AND POLICY The Audit, Risk and Compliance Committee (the Committee ) shall provide assistance and guidance to the Board of Directors (the Board
More informationEXICURE, INC. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS
EXICURE, INC. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS This Charter governs the operations of the Audit Committee (the Committee ) of the Board of Directors of Exicure, Inc., a Delaware
More informationESCALADE, INCORPORATED
ESCALADE, INCORPORATED Approved by the Board of Directors on July 25, 2003 I. MEMBERSHIP AND QUALIFICATIONS Members; Chairperson. The members of the Committee are appointed annually by the Board of Directors
More informationAVERY DENNISON CORPORATION AUDIT AND FINANCE COMMITTEE CHARTER *
AVERY DENNISON CORPORATION AUDIT AND FINANCE COMMITTEE CHARTER * Purpose The Audit & Finance Committee ( Committee ) is appointed by the Board to assist the Board with its oversight responsibilities in
More informationAudit Committee Terms of Reference
Audit Committee Terms of Reference NAME: Audit Committee CLERK: Committee Clerk MOST RECENT AMENDMENT: By-law Date Report / Item No. No. June CL-13-16 OTHER ITEMS OF REFERENCE: PURPOSE The Audit Committee
More informationRALPH LAUREN CORPORATION. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS (Amended and Restated as of November 9, 2016)
RALPH LAUREN CORPORATION CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS (Amended and Restated as of November 9, 2016) The Audit Committee of the Board of Directors (the Board ) of Ralph Lauren
More information