ანგარიშგების წარდგენის ბოლო ვადაა 2 ოქტომბერი. ანგარიშვალდებულმა სუბიექტებმა ანგარიშგება უნდა წარმოადგინონ დაუყოვნებლივ, ანგარიშგების ხელმისაწვდომობისთანავე.

Resources for Audit Committees

To facilitate the development of Audit Committees, the Service for Accounting, Reporting and Auditing Supervision will seek, translate and develop guidance documents for Audit Committees.


Audit Committee Charter Templates

Model Audit Committee Charter Sample Audit Committee Charter for Banks

Guidances and Tools

Audit quality – a director’s guide Guidance on Audit Committees Guidebook for Audit Committees Best Practice Guide to Audit Tenders Leadership Training Toolkit for State-Owned Enterprises External Auditor Assessment Tool Guide to Internal Control Over Financial Reporting

Collaboration with audit oversight body

Protocol for communication of findings with audit committees Communicating findings to audit committees

Audit Quality Indicators

Audit Quality Disclosure Framework

Useful links

Association of audit committee members Center for Audit Quality