Corporate governance and sustainability
. The Corporate Governance Code requires that all of the audit committee's members should have recent, relevant financial experience.

. The Corporate Governance Code requires the board to ensure that the annual report and financial statements present a fair, balanced and understandable assessment of the company's position and prospects.

. Audit committee members' sector-relevant competence is highly useful to shareholders.

. External audit and the external auditor's report provide all the assurance that shareholders require to be certain of the truth and fairness of the annual financial statements.

. The interaction of the audit committee and the external auditors is fundamental to ensuring the independence of the external auditors and the integrity of the external audit process.